Portugal has published Decree-Law No. 35/2025 of 24 March 2025 in the Official Gazette, which provides for the implementation of measures to comply with EU VAT law for small businesses, including the introduction of the EU small business scheme for cross-border supplies in accordance with Council Directive (EU) 2020/285 of 18 February 2020. This essentially provides that a taxable person established in another EU Member State can apply the VAT registration exemption for small businesses in P…