The reporting obligation on the establishments where invoices are issued has been suspended
Tax Alert Portugal
The Portuguese Government suspended the obligation to communicate electronically to the Tax Authority the following information:
- The identification and location of the company's establishments where invoices and other relevant tax documents are issued;
- The identification of the equipment used to issue invoices and other relevant tax documents;
- The identification of the certificate number of the program used in each equipment, when applicable;
- The identification of distributors and installers who have sold and/or installed the invoicing solutions.
We recall that this obligation has been implemented by the SIMPLEX+ Programme in article 34 of Decree-Law no. 28/2019, of 15 February. Initially this obligation had to be fulfilled until 30/06/2019, later extended to 30/06/2020 by Order no. 4/2019-XXII-SEAF, of October 30.
This suspension, until the consolidation of the existing legal framework on this matter, was decided by Order no. 239/2020-XXII, of July 1, of the Secretary of State for Tax Affairs.
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