E-invoicing model:
  • B2G: Centralised
  • B2B:  Post-Audit
Mandatory file format:
  • B2G: CIUS PT
  • B2B: N/A
B2G requirements:
  • FEAP
Archiving requirements:
  • 10 Year Period
E-signature:
  • Required in non EDI e-invoices (PDF, etc.); effective – 1 January 2023

Summary

Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Updates

08.19.22

  • Mandate information
B2G e-invoicing delay for small / medium enterprises Further to Law Decree 42-A/2022, dated 30 June 2022, the proposed extension of the B2G mandate to small / medium enterprises (SMEs) has once again been delayed and is now expected to be implemented on 1st January 2023. This is synonymous with the further extension of PDFs being accepted as an e-invoice until 1st January 2023, underlining the Portuguese Tax Authorities’ intention to consolidate and expand the scope of their fiscal measures.

08.18.22

  • Country updates
SAF-T obligation extended to non-established businesses The Portuguese State Budget, approved on 27 June 2022, introduced some changes for SAF-T reporting. SAF-T reporting refers to the Standard Audit File for Tax and Portugal pioneered the SAF-T format, being the first country to introduce it on 1st January 2008. It was created with the underlying intention to orchestrate an efficient exchange of information between businesses and tax authorities. All VAT-registered taxpayers in Portugal are subject to SAF-T reporting obligations. The State Budget has now extended this obligation to foreign businesses from 1st January 2023. This effectively brings the Portuguese SAF-T legislation in harmony with the requirement for non-established companies in Portugal to also use certified billing software, which came into effect in July 2021. This requirement ensures that taxpayers can only use billing systems authorised by the Portuguese Tax Authorities (PTA), thus reducing the scope for tax evasion and fraud.

07.06.22

  • VAT/G(S)ST rate information
Extension of certain VAT rates Portugal’s 2022 budget has been approved in Parliament. Amongst measures such as transposing certain VAT Directives for EU purposes and amending VAT compliance-related deadlines:
  • The reduced rate of 6% (5% in Madeira and 4% in the Azores) has been extended for:
    • Certain dairy-free products;
    • Repair services for domestic appliances;
    • Delivery and installation of certain solar panels.
This extension is due to expire on 30 June 2025.

07.06.22

  • Country updates
Requirement to accept the PDF as an e-invoice In the past few months, we have communicated that in Portugal, a PDF can, in certain instances, qualify as an electronic invoice. The requirement to include a digital signature has yet again been delayed, further to Order 49/2022. Portugal has delayed this requirement several times. This means that now from 1st January 2023, PDFs will have to include a Qualified Electronic Signature (QES).

04.28.22

  • Country updates
Requirement for e-signatures on PDF invoices In Portugal, under certain circumstances, a PDF invoice can qualify as an electronic invoice. The Covid-19 pandemic has meant that many countries around the world have had to deal with challenges in the management of their fiscal operations. Part of these challenges have involved governments acknowledging that they must provide some concessions to taxpayers. During much of Covid, PDF invoices were made available to clients, despite not meeting the stringent requirements to qualify as an invoice. During the following periods, it was / is permitted that PDFs can qualify as e-invoices, despite not meeting stringent requirements:
  • April, May and June 2020;
  • 9 November 2020 to 31 December 2021;
  • 1 January 2022 to June 30 2022.
This means that up to 30 June 2022, PDFs can be accepted as e-invoices without the need to meet any specific requirements. At all other times, the PDF must be digitally signed to be accepted as an e-invoice.

01.04.22

  • Mandate information
Confirmation ATCUD code remains optional & option to use PDF invoices as an e-invoice is extended to 30 June 2022

We previously advised that the ATCUD code on Portuguese invoices (as well as other fiscal documents) is now optional from 1 January 2022. This has now been officially confirmed by Order 351/2021-XXII. Previously, it had been announced that it would be mandatory from 1 January 2022.

We also recently published an update advising that Portugal had extended the period unsigned PDFs could be accepted as an e-invoice. This had previously been extended to 31 December 2021; this has now been further extended to 30 June 2022, by virtue of Order 351/2021-XXII, at which point PDFs must be digitally signed.

09.08.21

  • Country updates
Option to use PDF e-invoices extended to 31 December 2021

Portugal has previously communicated the admissibility of invoices in PDF format as electronic invoices. Order no. 260/2021-XX11, dated 27th July 2021, has extended this permissibility until 31 December 2021. This had previously been extended until 30 September 2021.

PDFs must be digitally signed from January 2022.

08.08.21

  • Other
New standard rate of 16% in the Azores

The standard VAT rate in Portugal (the Azores) has been reduced from 18% to 16%.

Tax Circular 30237 outlines the procedures to be followed further to this tax rate change. These include:

  • Chargeability;
  • Adjustments;
  • The cash VAT regime;
  • Intra-community acquisition of goods.

There have been no changes to the mainland Portuguese tax rates.

08.08.21

  • VAT/G(S)ST rate information
New standard rate of 16% in the Azores

The standard VAT rate in Portugal (the Azores) has been reduced from 18% to 16%.

Tax Circular 30237 outlines the procedures to be followed further to this tax rate change. These include:

  • Chargeability;
  • Adjustments;
  • The cash VAT regime;
  • Intra-community acquisition of goods.

There have been no changes to the mainland Portuguese tax rates.

06.03.21

  • Other
Extension of deadline for use of PDF invoices

The introduction of Order 72/2021-XII of the State Secretary of Tax Affairs (SEAAF) dated 10 March 2021, has extended from 31 March to 30 June 2021 the term for acceptance for tax purposes of invoices in PDF format as electronic invoices.

06.03.21

  • Other
Non-resident billing software certification from 1 July 2021

To combat tax evasion and fraud, the Portuguese Tax Authorities have defined some rules that billing systems must fulfil to ensure the non-violation of billing data once it is registered.

This means that only billing systems that fulfil the requirements defined in law and which are certified by the PTA can be used.

This will be effective from 1st July 2021. These new measures will also apply to non-resident businesses that are registered for VAT in Portugal with a turnover exceeding 50,000 Euros in the calendar year 2020. This means that these entities are required to use exclusively billing systems certified by the PTA for issuing invoices and other relevant tax documents.

There are a few options to business how to go about this- including choosing to have their own software certified, using third-party pre-certified software or outsourcing the process.

06.03.21

  • Country updates
Extension of deadline for use of PDF invoices

The introduction of Order 72/2021-XII of the State Secretary of Tax Affairs (SEAAF) dated 10 March 2021, has extended from 31 March to 30 June 2021 the term for acceptance for tax purposes of invoices in PDF format as electronic invoices.

06.03.21

  • Country updates
Non-resident billing software certification from 1 July 2021

To combat tax evasion and fraud, the Portuguese Tax Authorities have defined some rules that billing systems must fulfil to ensure the non-violation of billing data once it is registered.

This means that only billing systems that fulfil the requirements defined in law and which are certified by the PTA can be used.

This will be effective from 1st July 2021. These new measures will also apply to non-resident businesses that are registered for VAT in Portugal with a turnover exceeding 50,000 Euros in the calendar year 2020. This means that these entities are required to use exclusively billing systems certified by the PTA for issuing invoices and other relevant tax documents.

There are a few options to business how to go about this- including choosing to have their own software certified, using third-party pre-certified software or outsourcing the process.

03.31.21

  • Other
Extension of acceptance of PDF formats

The Secretary of Tax Affairs stated in November 2020, that PDF invoices will still be deemed as electronic for tax and legal purposes, until March 2021.

This has now been extended from 31 March 2021 to 30 June 2021.

03.31.21

  • Country updates
Extension of acceptance of PDF formats

The Secretary of Tax Affairs stated in November 2020, that PDF invoices will still be deemed as electronic for tax and legal purposes, until March 2021.

This has now been extended from 31 March 2021 to 30 June 2021.

12.05.20

  • Other
Postponement of single document code (‘ATCUD’)

In decree 195/202, the Portuguese Government announced the requirement for businesses to include a single document code (ACTUD) on invoices and other documents relevant for taxation by January 2021. This has now been delayed until 2022.

However, Ministerial Order nº 412/2020.XXI stipulates that the Portuguese Tax Authority should strengthen support for taxpayers in meeting the obligation to include a QR Code (Quick Response Code) on invoices from 01/01/2021.

Please follow the link here for the technical specifications of the QR Code.

12.05.20

  • Mandate information
Postponement of single document code (‘ATCUD’)

In decree 195/202, the Portuguese Government announced the requirement for businesses to include a single document code (ACTUD) on invoices and other documents relevant for taxation by January 2021. This has now been delayed until 2022.

However, Ministerial Order nº 412/2020.XXI stipulates that the Portuguese Tax Authority should strengthen support for taxpayers in meeting the obligation to include a QR Code (Quick Response Code) on invoices from 01/01/2021.

Please follow the link here for the technical specifications of the QR Code.

Schedule a free consultation

Let us show you how we can support your business to send 100% compliant e-invoices in 54 countries. Please provide your details and one of our team will be in touch.