Portugal: Extension of the deadline for the communication of December 2025 invoices
Portugal -
Order No. 166/2025-XXV, dated 22 December 2025, has been published, introducing an exceptional flexibility in the deadline for the communication of invoices relating to December 2025, allowing compliance until 9 January 2026, without any surcharges or penalties.
This order takes into account the fact that 5 January 2026 corresponds to the second working day following the New Year holidays and aims to ensure better conditions for compliance with tax obligations and the reliability of the information reported, by extending, for this purpose, the deadline for the communication of invoices provided for in paragraphs 1 and 2 of article 3 of Decree-Law No. 198/2012, of 24 August.
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