VAT - Provision of services of events that are streamed or made virtually available and Supply of Collectibles or Antiques

25/03/25

In brief

Decree-Law 33/2025 of 24 March transposes Directive (EU) 2022/542, now including rules regarding the taxation of event services provided digitally, as well as changes to the special taxation regime for second-hand goods, works of art, collectibles, and antiques.





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2025 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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Rosa Areias

Rosa Areias

Tax Lead Partner, PwC Portugal

Susana Claro

Susana Claro

Tax Partner – Indirect Tax, PwC Portugal

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