21/04/2021 VAT

Pre-registration or Update of Registration Data

The Tax and Customs Authority published Circular Letter No. 30233, of April 19, 2021, with relevant information on the creation of Balcão Único (One Stop Shop) - available at


This information is relevant for companies that perform (i) supply of goods and provision of services within the European Union, (ii) supply  of goods in a Member State through electronic interfaces, (iii) services provided by taxable persons not established in the Union European; and (iv) distance selling of imported goods.


The creation of Balcão Único comes with the transposition of Council Directive (EU) 2017/2455, of 5 December 2017, and Council Directive (EU) 2019/1955 of 21 November 2019, by Law no. 47/2020, which will take effect on 1 July 2021.


Thus, three new regimes are created:


-- Special regime for services provided by taxable persons not established in the EU;


-- Special intra-Community distance selling regime for goods and services provided by taxable persons established in the EU, but not in the Member State of consumption;


-- Special distance selling regime for goods imported from third countries or third countries.


Through registration at Balcão Único, a company that wants to sell to any EU country can make a single registration, not needing to register in all the countries where it concludes transactions and will now be able to deliver VAT returns and make payments in one place.


Pre-registration at Balcão Único or OSS - One Stop Shop can be done until 30 June 2021, by taxable persons wishing to apply the new special regimes.


Taxable persons who, on 30 June 2021, are covered by the regime provided for in Decree-Law no. 158/2014, of 24 October (Mini Balcão Único), carry over directly to the new regime as of June 1 July 2021. taxable persons' data can be updated on the Finance Portal until June 30, 2021.


The Tax Authority will shortly publish administrative instructions on the functioning of the new regimes.

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