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Member Articles


Extension of the Deadline for Substitution of the Stamp Duties Monthly Declarations

Dispatch No. 224/2021-XXII, 8 July 2021, determinates that Stamp Duties monthly declarations submitted with “minor mistakes” (negligence only) may be replaced by the end of 2021, without any penalties (fines and surc ...

New Regulations Applicable to the E-Commerce: Distance Sellings

The Circular Letter No: 30238 of 25 June 2021, clarifies the scope of application of the new regulations applicable to the e-commerce, introduced by the Law No. 47/2020 of 24 August, specially in respect of distance sell ...

VAT - New "One-Stop-Shop" Regime

The Circular Letter No: 30240 of 25 June 2021, clarifies the scope of application of the new special regimes, hereafter referred to as “one-stop-shop” introduced by the Law No. 47/2020 of 24 August, in conjunction wi ...

VAT: VAT Treatment of E-Commerce via Electronic Interfaces

The Circular Letter No.: 30239 of 25 June 2021, clarifies the scope of application of the new rules introduced by Law No. 47/2020 of 24 August, in conjunction with the Council Implementing Regulation (EU) No. 282/2011 of ...

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