The Simplex + program aims to reduce bureaucracy and streamline the issuance and archive of invoices procedures.
The Portuguese Government finally implemented the Simplex + program in February 2019 to simplify and modernize some corporate administrative procedures.
At the same time, the Portuguese Tax Authority (PTA) took this opportunity to introduce additional control measures and approve ancillary reporting obligations in this regard.
The revision and implementation of these rules have generated many doubts among the economic agents, which has led to the disclosure of successive clarifications and administrative instructions by the PTA.
Garrigues has endeavoured to inform promptly the latest news about this program, which you can follow here:
Decree-Law no. 28/2019, of 15 February, was officially published, within the framework of the SIMPLEX + program, in order to promote the dematerialisation and reduce over-bureaucratisation in the emission and archiving of invoices, namely, consolidating and revising some provisions scattered through the legislation.
Ruling no. 30211, of 15 March, was disclosed by the Portuguese Tax Authorities, clarifying the extension of some amendments introduced in the Portuguese VAT Code by the Decree-Law no. 28/2019, of 15 February, under the SIMPLEX + Program.
Ministerial Order no. 144/2019, of May 15, was officially published, which regulates the exercise of the option provided in the article 8 (1) (c) of Decree-Law no. 28/2019, of February 15, by taxpayers which intend to be exempt from printing paper invoices or transmitting them electronically.
Invoices issued must be communicated to the tax authorities up to day 12 of the following month, when until 30 September 2019 they had to be communicated by day 15 of the following month. We recall that Decree-Law no. 28/2019, of 15 February, reduced this deadline to day 10 of the following month, however only as from 1 January 2020. Therefore, doubts are raised whether this new deadline will be in force just until 31 December 2019. We also refer that Ofício-Circulado no. 30213/2019, of 1 October, has some flaws in footnote no. 23; so amendments are expected;
Invoices communication: the respecting data communicated to the tax authorities has to be maintained up to the 15th year following the one they refer to (previously until the subsequent 4th year).
An informative note was disclosed by the Portuguese Tax Authorities (“PTA”) regarding the monthly communication of invoice elements, which clarifies that this deadline is up to the 15th day of the following month regarding invoices issued until 31st January 2019. From 1st January 2020, this deadline will change to the 12th day of the month following the issuance.
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. 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.
The file approved by Ministerial Order no. 126/2019, 2 of May, to be used to report annual inventories to the Portuguese Tax Authorities (“PTA”), only enters into force as regards 2020’s inventories, to be communicated by 31 January 2021, as disclosed by Order no. 66/2019-XXII-SEAF of 13 December of the Secretary of State for Tax Affairs.