Following the automatic IRS, the “AT” advances to automate VAT in three phases.
The Tax and Customs Authority has taken the first step in automating the VAT declaration, making available pre-filling of certain amounts in the fields related to “transfers of goods and services” with tax paid and those corresponding to “Tax in favour of the State”.
To this purpose, pre-filling uses the data from invoices and receipts issued via the “AT” website. As with automatic IRS, taxpayers can change pre-filled fields if they detect any inaccuracies or mistakes. This is the first phase of a project that will expand in 2019. The Ministry of Finance also revealed that throughout this coming year, the project will take another step, being extended to other taxable persons, not only those who have issued invoices or invoices-receipts, including the e-Invoice system data.
There will also be an extension of pre-filled fields to deductible VAT. A third phase is planned, which is under study, that aims at automating procedures.
Minister Mário Centeno pointed out that the “AT” will use all the information it has about each taxpayer to pre-fill their VAT declaration and thereby save taxpayers time and effort to check the invoices issued and the costs incurred and their deductions. He also announced a review of the e-Taxfree system, which was initiated a year ago. This new system allows foreign nationals from outside the European Union to validate invoices made in Portugal and request a VAT refund without wasting time in queues.