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Summer 2022 – Guidelines from Portuguese tax administration

© Catarina Mantero

This summer the Portuguese Tax Administration released a number of guidelines relevant to non-residents and businesses working with single use packaging for food & beverage:

  • Non-residents with operations in Portugal:
    • Appointment of a Fiscal Representative & electronic notifications
    • VAT – reverse charge on local supplies & deductions
  • Plastic Tax on single-use packaging for food & beverage:
    • Implementation Procedures
    • Frequently Asked Questions
    • VAT & Plastic Tax

You can check a summary of the latest guidelines issued [EN and PT]

Summer 2022 – guidelines issued by PTA_EN_PT_Verão 2022 – orientacões emitidas pela AT_ PT

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