According to Decree-Law No.28/2019, taxpayers in Portugal may now digitize and archive in an electronic form, paper invoices and other tax-relevant documents. When the documents are in paper form, the archive must be located in Portuguese territory. Taxable persons are obliged to notify the location of the archive to the PTA within 30 days following the publication of the ordinance.
What you need to know about the 2020 EU VAT Deadline
The EU Refund Directive VAT deadline is around the corner and this article deals with what you need to know about 2020’s EU VAT deadline in particular.
