VAT – One Stop Shop: Pre-registration and update of data

20/04/21

In brief

Tax Circular 30233, of 19 April 2021, of the VAT department, establishes the following:  

Pre-registration 

Taxable persons who, from 1 July 2021 onward, intend to apply any of the special regimes provided for in Law 47/2020, of 24 August, can register with the “One Stop Shop" (or "Balcão Único”) until 30 June 2021, via electronic means, through the application that is available at: https://www.portaldasfinancas.gov.pt/oss/

Update of data in the existing register 

Taxable persons who, at 30 June 2021, are covered by the Mini One Stop Shop, will be covered directly by the new special regime as of 1 July 2021. If there are differences regarding the scope of the schemes, taxable persons must update the data in the existing register by 30 June 2021, using the above mentioned link. 

Further guidelines will be released shortly.




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2021 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
 

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