Portugal – Portugal incorporates the One Stop Shop into legislation

Following the One Stop Shop reform that came into force on July 1st 2021, impacting the various player in the e-commerce chain (e-sellers,marketplaces, dropshippers etc), the tax and customs authority (autoridade tributária e aduaneira) has issued a series of circular letters:

The purpose of these circular letters is to clarify the rules of the VAT Package on e-commerce, written into Portuguese law under aw n°47/2020 of 24 August 2020.

For more information you can read our blog on the One Stop Shop reform and the new regulations for dropshippers and marketplaces.

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