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Home / Tolley's EU and Global VAT /39 Portugal /Foreign VAT (Portugal) /Services supplied to overseas customers – main rules (Portugal) / The general rules (Portugal)

The general rules (Portugal)

39 Portugal

The general rules (Portugal)

The general rule for services supplied to overseas (ie non-Portuguese established) business customers is:

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•�� Portuguese VAT does not apply; and
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•�� any VAT accounting requirements are deemed to

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Simplified invoices (Italy)

Option to tax (New Zealand)

Foreign businesses (Saudi Arabia)

Domestic reverse charge (Senegal)

Non-Union scheme (Germany)

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Investment gold (Czech Republic)

Transfer of a business as a going concern (Zambia)

Transfer of a business as a going concern (Lithuania)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Penalties and interest (Estonia)

Failing to register for GST on time (Australia)

Estonia - VAT submission guide

Lithuania - VAT registration guide

Greece - VAT registration guide

Hungary - VAT registration guide