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New guidelines – reverse charge of VAT in domestic supplies where the supplier is non-established

© Catarina Mantero
The Portuguese Tax Authorities released new guidelines on the application of the reverse charge rule in case of domestic supplies of goods and services where the supplier is a non-established person (194 VAT Directive).

The guidelines are very important as they help determine the obligation to VAT register in Portugal, the need to use certified invoicing and the means for VAT deduction (VAT return vs non-established person refund request).

You can find our view and summary of the new guidance with a focus on article 2(1)(g) Portuguese VAT Code here.

You can read the Generic Ruling here.

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