Deadline to inform the tax authorities about the establishments where invoices are issued was extended to 30/06/2020
Tax Alert Portugal
As mentioned before, SIMPLEX+ Program created a new obligation of communication that VAT taxpayers have to comply, electronically, in order to inform the Portuguese tax authorities (“PTA”) about their establishments where invoices are issued, according to Decree-Law no. 28/2019, of 15 February.
As per this Decree-Law, this obligation had or has to be fulfilled:
Within the 30 days subsequent of the beginning of activity or the occurrence of any amendment to the elements previously reported.
However, the procedure to comply with such obligation did not have been defined up to date, as the PTA finally clarified that such obligation can be met by 30 June 2020, according to Order no. 4/2019-XXII, of 30 October 2019, of the Secretary of State for Tax Affairs. We wait for further clarifications informing about the procedure that will have to be followed to comply with this obligation.