NEW APPENDICES TO THE VAT RETURN

02/09/2013

The new regimes of unrecoverable and doubtful debts introduced by 2013 State Budget attributed to the Portuguese Tax Authority the control of tax regularizations.

The Order number 255/2013, of August 12, approves the new appendices to the VAT return through which the Portuguese Tax Authority will gather the information of defaulted credits and debtors.

The new appendices should be used for the tax periods as from October 1, 2013.

The Order and the instruction for filling the form are available through the following link:

Order no. 255/2013.

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