Fiscal subject related
Also, more rules have been introduced:
- All individual packaging of tobacco products produced in the European Union (EU) or marketed in the EU will have to bear a unique identifier (with predefined information on the date and place of manufacture, its destination, etc.);
- Their movements will be recorded throughout the supply chain (from the manufacturer or importer to the last economic operator before the first retail establishment).
In turn, the security element will also apply to these tobacco products, which requires that individual packaging of tobacco products marketed in the EU be marked with a tamper-proof security element made up of visible and invisible elements, which will allow consumers and authorities to verify whether the product is authentic or not. In the case of tobacco products sold in the national territory, the special stamp provided for in Ordinance No. 119/2019, of April 22nd, and the stamp provided for in Ordinance No. 224/2019, of July 18th, As is currently the case with cigarettes and rolling tobacco, in order to apply the traceability system to other tobacco products, it is necessary that all economic operators involved in trade (including manufacturing, import, export, and distribution) of the aforementioned products in national territory are registered on the Tobacco Traceability Portal (https://rastreabilidadetabaco.incm.pt/pt).
Therefore, economic operators who have not yet completed the aforementioned registration must do so by May 19, 2024 at the latest, in order to be granted the: economic operator identifier code (EOID); installation identifier code(s) for the factory, warehouse, or retail establishment (FID); and manufacturing machine identifier code(s) (MID), in the case of a manufacturer. If businesses are economic operators involved in the tobacco product supply chain and have not registered on the Tobacco Traceability Portal by May 19, 2024, they will no longer be able to carry out this activity.
Other news from Portugal
New document was uploaded: S4FiscalBackoffice Patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginPortugal will reduce VAT on Olive Oil production starting in 2026.
Portugal
Author: Nikolina Basić
Portugal’s 2026 State Budget introduces a VAT reduction on olive oil production, lowering the rate to 6% on the mainland and 4% in Madeira and the Azores. Effective January 1, 2026, the change covers olive oil, pomace, and related processing services, replacing the temporary 23% rate applied earlier this year Portugal is set to lower the VAT rate on olive oil production as part of its 2026 State B... Read more
Portugal postpones mandatory Qualified Electronic Signatures for PDF Invoices to 2027
Portugal
Author: Nikolina Basić
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New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginAre tips subject to invoice and fiscalization requirements in Portugal?
Portugal
Author: Nikolina Basić
In Portugal, tips (gratuities) are considered personal gestures to employees and are not subject to VAT, nor do they need to be included on invoices. Let's delve deeper into this topic! Read more
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Already subscriber? LoginNew document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginPortugal strengthens Finance portal security with Two-factor authentication.
Portugal
Author: Nikolina Basić
Portugal’s Tax Authority has introduced Two-Factor Authentication (2FA) on the Finance Portal, starting with individual taxpayers, to enhance account security and prevent unauthorized access. Users will log in using their NIF, password, and a unique SMS code, provided they have a registered phone number with the authority. The Portuguese Tax Authority (AT) has introduced Two-Factor Authentication... Read more