The Tax Authority (AT) announced on Wednesday via social media that the automatic periodic declaration is now available on the Finance Portal. It also provided explanations on its functionality.
“Based on the informational elements at its disposal, the AT presents a provisional VAT declaration,” states a post by Finances shared on the social network Facebook.
According to the AT, these are the advantages:
- Less time spent on filling out;
- Reduction of errors;
- Available for monthly and quarterly periods.
The AT indicates that “you only need to confirm the presented data and submit it.”
The Finance Department specifies that there are “cumulative conditions” that must be fulfilled:
- being a VAT-registered resident in the national territory;
- not being registered under the VAT Cash Accounting Scheme;
- having correctly classified all invoices and rectifying documents where they appear as buyers on the Finance Portal.
Portuguese companies that hire workers on freelance contracts abroad are required to carry out the standard IRS withholding in Portugal on the amounts paid to these professionals, clarifies the tax office in information published on the Finance Portal.
Lusa | 17:57 – 01/08/2025
What is IVA Automático+?
According to an AT informational brochure on the topic, it is a “functionality available on the Finance Portal, through which a group of taxpayers, meeting certain conditions provided by law, gains access to pre-filled VAT Periodic Declarations (DP).”
“This filling is based on the values related to charged and deductible VAT (active and passive operations), from data contained in invoices and rectifying documents, whether issued on the Finance Portal or communicated to the Tax and Customs Authority (AT) electronically (e-invoice),” it states.
It is important to mention that “pre-filling presupposes the taxpayer’s classification of all invoices and rectifying documents where they are listed as buyers” and that “the classification of invoices and the pre-filling of the declaration does not exempt the taxpayer from submitting it.”
According to the AT, the IVA Automático+ applies to taxable persons for value-added tax (VAT) who:
- are residents in national territory;
- are not registered under the VAT Cash Accounting Scheme;
- have classified all invoices and rectifying invoice documents where they appear as buyers.
Furthermore, IVA Automático+ does not apply to taxable persons who during the tax period engage in activities involving:
- imports and exports;
- acquisitions of goods or services where the taxable person is the buyer or recipient;
- operations covered by any special or particular value-added tax scheme.
In binding information published today on the Finance Portal in response to a query posed by a company, the Tax and Customs Authority (AT) clarifies how commercial companies should handle cost reimbursements paid to managing or non-managing partners when they travel in their own vehicles for the company’s service.
Lusa | 13:18 – 04/08/2025
