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:
- Ofício Circulado N.º: 30238 2021-06-25 : regarding regulations for e-commerce and distance selling;
- Ofício Circulado N.º: 30239 2021-06-25: regarding regulations for e-commerce and electronic interfaces;
- Ofício Circulado N.º: 30240 2021-06-25 : regarding the new One Stop Shop.
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.