This is to report that Generic Ruling 30218 that was published this week. In this ruling the Portuguese Tax Authorities alert to the following…
This is to report that Generic Ruling 30218 that was published this week. In this ruling the Portuguese Tax Authorities alert to the following:
- Proof of dispatch or transport of goods to another Community Member-State is now made by reference to the provisions laid down in article 45-A of Regulation (EU) No 282/2011(1). As a consequence, the previous guidance on this subject, i.e. Generic Ruling 30009, dated 10.12.1999, is revoked.
- Register of call-off stock arrangements to which the new simplification measures shall apply should be made, since January 1, 2020, in accordance with rules laid down in article 54-A of Regulation (EU) No 282/2011.
The new call-off stock simplification measures (article 17-A of the VAT Directive) are waiting for transposition into the national law.
The above information was kindly provided by Belim (Portugal). If you have any questions or need any clarifications, please contact: [email protected].