Invoice reporting obligations and changes in Portugal regarding qualified electronic signature requirements on e-invoice

Have you heard that a "grace period" has been set for invoice reporting obligations and changes for qualified electronic signature requirements on e-invoice in Portugal? At the end of 2022, the Portuguese Tax Authority introduced some new changes and postponements of certain obligations. More precisely, the Portuguese State Secretary of Fiscal Affairs issued Order 8/2022 XXIII, which, among other things, establishes a grace period for invoice reporting obligations, as well as another postponement of the requirement of the application of a qualified electronic signature or seal on electronic invoices.

First of all, for invoice reporting, the Order establishes a grace period during which penalties that concern the fulfillment of the invoice reporting obligations, as established by Article 3 of Decree-Law 198/2012, will not be applied if reporting is carried out until the 8th day of the month following the issuance of the invoice, during 2023. Meaning: There is an obligation, by law, regarding monthly invoice data reporting requirements (SAF-T), which must be submitted on the 5th of each month following the issuance of the invoice, starting on January 1, 2023. But, with this new order, and in relation to invoices and other fiscally relevant documents, sending an invoice file can be carried out—without any additions or penalties—until the 8th of the month following its issue. This is all because of the need to ensure that taxpayers adapt to these changes, namely adaptations to billing systems as an additional flexibility measure. Therefore, from January 2023, the deadline will be the 5th of each month, and if sent by the 8th, taxpayers will not be fined.

Also, during 2023, there will be the implementation of an alert system of informative alerts by the tax authority to taxpayers that do not communicate their invoice data by the 5th day of the month following the issuance of the invoice, in order to promote voluntary compliance with the 5-day deadline. meaning: anyone who does not do so within the deadline of the 5th day of the following month will receive an alert from the Tax Authority.

Another postponement refers to the obligation to include a qualified electronic signature or seal on electronic invoices or to use EDI as per the European Model. More precisely, until December 31, 2023, invoices in PDF are accepted, being considered electronic invoices for all purposes provided for in tax legislation, without the obligation to have a qualified electronic signature or seal.