##  [Portugal: Communication of invoices and inventories and invoices issued in PDF: extension of deadlines in 2023](/en_GB/new/portugal-communication-invoices-and-inventories-and-invoices-issued-pdf-extension-deadlines-2023) 

# Portugal: Communication of invoices and inventories and invoices issued in PDF: extension of deadlines in 2023





Portugal - 12 / 20 / 2022





Portugal Tax Alert













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**The Government approved, through [Dispatch n.º 8/2022-XXIII, of 13 December, from the SEAF](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAF_8_2022_XXIII.pdf), a new flexibility of the tax calendar concerning the compliance in 2023 of certain tax obligations on invoicing, in particular regarding the following:**





- **Communication of the elements of invoices and other tax relevant documents:** as of 2023, this obligation should be fulfilled by the 5th of the month following the one in which the document was issued. However, as a result of this extension, this obligation may now be fulfilled until the 8th day of the month following the issuance of the relevant document, without any penalties;

- **Communication of the 2022 inventories:** as in 2022, this obligation, which should be fulfilled until 31 January 2023 or until the end of the first month following the end of the fiscal period (when different from the calendar year), may now be fulfilled until 28 February 2023 or until the end of the second month following the end of the fiscal period, without any penalties;

- **PDF invoices:** the extraordinary acceptance of PDF invoices as electronic invoices for all tax purposes is again extended, now until December 31, 2023.









[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)







 

 



 

 

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    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 

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