The book 'Cadernos IVA 2026 – 40 Anos de IVA' is now available for pre-order. This is the 14th edition of a project promoted by Católica Tax, coordinated by Professor Sérgio Vasques.

This book is a collection of works on VAT by authors who are specialists in this area, from fields such as consulting, law, academia, and business. The year 2026 marks the fortieth anniversary of the implementation of VAT in Portugal, and this edition of Cadernos IVA takes on a decidedly commemorative purpose, offering a critical assessment of this historic milestone.

VdA contributed to 'Cadernos IVA 2026' with an article authored by Conceição Gamito (Senior Counsel), titled 'VAT Current Account: An Instrument of Neutrality or a Source of Legal Uncertainty?'. The article examines the VAT current account – where the Tax Authority records this tax’s credit and debit movements between each taxable person and the Authority itself – and asks whether this mechanism, essential to VAT neutrality, truly fulfils that role or has instead become a source of opacity and legal uncertainty.

• Further information on the publication is available at Almedina.