VAT registrations are required to use certified invoicing software only as from 1 July 2021
Tax Alert Portugal
The date regarding taxpayers not established but registered for VAT in Portugal must start using certified invoicing software by the Tax Authority (“AT”) has been postponed from 1 January to 1 July 2021.
This obligation had been generically extended to VAT taxpayers by Decree-Law no. 28/2019, of 15 February, but AT subsequently clarified that it would only be applicable to VAT registrations from 1 January 2021 through Circular Letter no. 30213/2019, of 1 October.
However, given the postponement proposed, also to 1 July 2021, of the entry into force of Law no. 47/2020 of 24 August, which transposed into domestic law the VAT package on electronic commerce, included in the proposal of State Budget Law for 2021, the Secretary of State for Tax Affairs, by Order 404/2020-XXII, of 20 October, decided to postpone the imposition of this tax obligation.
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