V16.902 Electronically supplied services: change to Portugal VAT rateInformation Sheet 04/05, July 2005This Information Sheet should be read in conjunction with VAT Information Sheets— — 10/03 “Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses” — 07/03 “Electronically supplied services: Special Scheme for non-EU businesses”1 Introduction1.1 What is this Information Sheet about?This Information Sheet advises a change in the VAT rate for Portugal from 19 per cent to 21 per cent with effect from 1 July 2005 for electronically supplied services.
Information Sheet 04/05, July 2005
This Information Sheet should be read in conjunction with VAT Information Sheets—
— 10/03 “Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses”
— 07/03 “Electronically supplied services: Special Scheme for non-EU businesses”
This Information Sheet advises a change in the VAT rate for Portugal from 19 per cent to 21 per cent with effect from 1 July 2005 for electronically supplied services.
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