The AT – Portuguese Tax and Customs Authority has implemented Automatic VAT as of the beginning of this month.
This feature enables the pre-filling of the periodic VAT return based on the information available in the e-Fatura system, thereby simplifying tax compliance.
Who can use it:
• Taxpayers with tax residency in Portugal
• Not under the VAT Cash Accounting Scheme
• With invoices and rectifying documents properly classified in the e-Fatura system
Who is excluded from this feature:
• Taxpayers involved in imports or exports
• Those acquiring goods or services under the reverse charge mechanism
• Those covered by special VAT regimes
Opting in is voluntary, but the pre-filled return must be reviewed before submission.
