The PTA clarify the deadline regarding the monthly communication of invoice elements
Tax Alert Portugal
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.
We recall that the Decree-Law no. 28/2019, of 15 February (SIMPLEX + Program), amended said invoicing communication deadline, established in article 3 (2) of Decree-Law no.198/2012, of 24 August, reducing it from the 20th day of the following month to the 10th day of the following month as from 1st January 2020. However, invoices issued until 31st December 2019 would have to be communicated until the 15th day of the following month as per a transitional rule.
Nonetheless, Law no. 119/2019, of 18th September, which entered into force on 1 October 2019, approved several amendments to tax Legislation, namely to the monthly communication of invoice elements, referring invoices issued would have to be communicated to the PTA up to the 12th day of the following month. However, doubts were raised whether this deadline would be in force until 31 December 2019.
With the present informative note, and following Ofício-Circulado no. 30213/2019, of 1 October, the PTA then clarified that such deadline of communication until the 12th day of the following month will be only applicable from 1st January 2020. Hence, until then, the reporting deadline is up to the 15th day of the month following the issuance, even though this understanding not being in line with said Decree-Law no. 28/2019.