Amendments to Declarations in the Portuguese VAT System
On 22 July, three ordinances were published amending statements in the VAT system:
Ordinance No. 157/2021, amends the recapitulative statement referred to in Article 29, n.1, i) of the Portuguese VAT Code and in Article 30, n.1, c) of the VAT Regime on Intra-Community Transactions, as well as the respective instructions for completion, stipulating the registration, by certified accountants, of the determining fact of a situation of fair impediment of short duration.
Ordinance No. 158/2021, amends the declaration of the request for prior authorisation in the adjustment procedure provided for in articles 78-B and 78-C of the Portuguese VAT Code, as well as the respective instructions for completion, stipulating the registration, by certified accountants, of the determining fact of a situation of fair impediment of short duration.
Ordinance no. 159/2021, amends the periodic VAT return, annex R and respective instructions for completion, stipulating the registration, by certified accountants, of the determining fact of a situation of fair short-term impediment, and the declaration of values within the scope of the taxable person inversion rule applicable to the acquisition of cork, wood, pinecones, and pine nuts in shell.
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