Within said Ofício-Circulado, FAQs have also been disclosed in PTA’s website - available here.
From the clarifications made available, we underline the following:
1. Use of certified invoicing software by non-resident entities with no permanent establishment in Portugal
As established in Decree-Law no. 28/2019, the use of invoicing software certified by the PTA, and since 16 February 2019, became mandatory to the taxpayers with headquarters, permanent establishment or residence in Portugal, when one of the following condition is met (as now clarified):
They obtained in 2018 a turnover higher than €75,000 (or, determined in proportion, when incorporated during said year);
They use invoicing software;
They should use organized accounts or opted to use them.
We recall that said Dispatch refers that software adaption, to be made by mentioned taxpayers to whom the use of certified software became mandatory in 2019, can be implemented during the current year with no penalty, to be applicable just as from 1 January 2020.
The non-use of certified invoicing software is subject to a penalty ranging between €3,000 and €18,750 (when applicable to corporate entities as negligent).
As from 1 January 2020, the amount of annual turnover to be considered for the abovementioned purpose will be €50,000, obtained in previous year.
Doubts were raised as regards the application of this obligation to non-resident entities with no permanent establishment in Portugal since the aforesaid rule is also applicable to other taxpayers subject to invoicing domestic rules, in particular set forth in the VAT Code, as to so-called “VAT registrations”.
Said Ofício-Circulado no. 30213/2019, now disclosed, refers that these non-resident entities not established in Portugal must comply said rule only as from 1 January 2021. On these grounds, as long as said annual turnover is exceeded, this obligation becomes applicable, however just as form 2021.
2. Consumer’s acceptance does not require any specific formality to exempt invoices printing
As mentioned before, one of the measure implemented by Simplex+ plan consist of exempting the obligation of printing invoices or exempting its transfer by electronic means when the acquirer of the goods or services is a final consumer.
Referred Ofício-Circulado then clarifies that said acceptance does not require any specific formality. In addition, is also mentioned in said FAQs that stated communication must be executed in the PTA’s website in “e-Balcão” area, applying for a new question, selecting “e-Fatura” and “adesão de fatura s/ papel” in the field resecting to the matter of the question.
3. Invoices and other documents can be bookkept in any Member-State by non-resident entities not established in Portugal
This doubt resulted already from previous rules set forth in the Portuguese VAT Code since new rule introduced in article 20, no. 4, of said Decree-Law no. 28/2019 is equal to revoked article 52, no. 4, of the VAT Code.
Then is clarified that taxpayers with no headquarters, permanent establishment or residence in Portugal (e.g., VAT registrations) can comply their bookkeeping obligations in any Member-State, either they are issue/kept in paper or electronic format.
If they want to keep then outside the European Union, a previous authorization must be requested to the PTA, as remaining taxpayers, to be submitted electronically as from 2020 onwards.