EASYTAX, VAT fiscal representative
17 April 2020
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Portugal – Clarification of Proof Required for VAT Exemption

On February 3rd 2020, the Portuguese Tax Authorities issued circular No. 30218/2020 providing clarification on what proof is required for shipping or transporting goods when applying for VAT exemptions on Intra-Community transactions of goods.

It also specifies what documentation must be kept either by taxable persons transferring goods under the simplified consignment stock scheme or by taxable persons to whom the goods are supplied.

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