Portugal brings in new VAT transport documentation requirements

Last week, the Portuguese tax office issued new requirements for documentary proof on the transport of goods for the purposes of applying zero Portuguese VAT.

Portuguese VAT registered businesses will be apply to allow other parties to make the declarations of shipments on their behalf.  Also, where the recipient of the goods is the final customer in the chain of supply, there will be no further requirement for them to notify the Portuguese tax office.

The new measures will come into effect from 1 July 2013.  The mirror similar VAT changes in Italy and Germany where VAT fraud is a major concern.

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