Decree-Law 130/2003 of 28 of June implements Council Directive 2002/38/CE of 7 May 2002 into the Portuguese legal system pertaining to value added tax arrangements applicable to certain electronic supplied services.
Decree-Law 130/2003 of 28 of June establishes a temporarily rule as regards value added tax arrangements applicable to radio and television broadcasting services and certain electronic supplied services, to be in force from July 1st 2003 to June 30th 2006. Several provisions from the Value Added Tax Code ("VAT Code") have been amended pertaining to the above referred services supply.
Rules currently applicable to VAT on electronically supplied services provided by operators neither established nor required to be identified for tax purposes within the Community are, thus, amended.
An illustratively list of the electronic supplied services hereof considered comprise Website supply, web-hosting, distance maintenance of programmes and equipment; supply of software and updating thereof; supply of images, text and information, and making databases available; of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events; as well as distance teaching.
As irrespectively of such operator's taxation place he may opt for identification in a single Member State, a special VAT scheme on the services supplied by non-established taxable person to non-taxable persons was approved should the operator opt for identification within the Portuguese territory.
In this case, the Tax General Directorate by means of an individual number shall identify him and he is deem to proceed to payment to a bank account, designated by the Treasury General Directorate when submitting the return.
The non-established taxable person shall, as well, state electronically...