More controls will be performed by Tax and Customs Inspection in Portugal

In pursuit of its strategic objective of combating the shadow economy and practices of tax fraud and evasion, the Tax and Customs Authority has been implementing a set of strategies aimed at assessing compliance with billing obligations. In this sense, the Tax and Customs Inspection will intensify its presence on the ground, with a particular focus on the sectors of retail trade and provision of services to final consumers, which show practices that do not comply with the current legal framework in terms of billing obligations. For a reminder, certain rules have been established in terms of sending invoices and receipts, mandatory usage of the certified software, and other requirements, all of which are intended to achieve better control by the Tax Authority in Portugal (AT).

These actions will take place at the national level and will focus particularly on the control of billing obligations by economic operators, aiming to identify, namely, the following situations:

• Non-issuance of an invoice
• Non-compliance with the formal requirements of the documents issued
• Non-use of the Certified Billing Program
• missing QR code on documents issued by certified billing programs

On the other hand, these actions have an informative component, whereby economic operators will be reinforced with the need for prior communication of the billing series, so that the AT can make the respective code available. Validation to be included in the ATCUD (Single Document Code), which will be mandatory for all tax-relevant invoices and documents from January 1, 2023, regardless of the means through which the documents are issued.