There have been some changes in Portugal in recent months regarding the VAT, invoice reporting, and deadlines, some of which have been postponed, new obligations, etc.
This was carried out to make it simpler to fulfill the demands set by the TA, or Autoridade Tributária e Aduaneira.
Let's summarize the new obligations!
A summary of the most important tax requirements in Portugal
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
658
Content accuracy validation date:
24.02.2023
Content accuracy validation time:
11:46h
Content
To summarize, new obligations are:
- From January 1, 2022:
Invoices and tax documents must include the QR Code.
- As of January 1, 2023:
Relevant invoices and tax documents must include the document code ATCUD.
SAF-T files the delivery of this file for the 5th of the following month. Sending SAF-T for invoices and other fiscally relevant documents is free of charge until the 8th of the month following their issuance in 2023 (as a taxpayer adjustment for the new deadline).
- Beginning January 1, 2024
Electronic and PDF invoices must include a digital signature to be considered valid.
Adoption of the electronic invoice for B2G transactions
- In 2025, the declaration of the SAF-T accounting document will be mandatory.
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