Recapitulative statement (EC Sales List) in Portugal: deadlines

What it includes

• intra-Community supplies of goods exempt under RITI Article 14;
• triangular transactions (RITI Article 8(3)(a));
• call-off stock transfers (RITI Article 7-A);
• services supplied to taxable persons in other Member States taxed in the customer's country (VAT Code Article 29(1)(i)).

The obligation comes from RITI Article 23(1)(c).

Deadlines

• Monthly VAT filers (turnover of EUR 650,000 or more, VAT Code Article 41): by the 20th of the following month (RITI Article 30(1)(a)).
• Quarterly VAT filers: by the 20th of the month following the quarter (Article 30(1)(b)).
• EUR 50,000 threshold: quarterly filers switch to monthly statements when the total exceeds EUR 50,000 in the current quarter or any of the previous four (Article 30(2)).

It is filed electronically on the Portal das Finanças, one line per customer: country prefix, VAT number, amount and type of transaction. The customers' VAT numbers must be valid in VIES.