Portugal non-residents: digital invoice ATCUD delayed to January 2024
Type: Legislation ATCUD Digital invoice signing for non-residents will be postponed once more for a year; SAF-T billing will continue. The requirement for non-residents to adopt the ATCUD certified digital […]
Certification of Digital Invoices, QR Code, and SAF-T Billing Update in Portugal
Type: Legislation Portugal’s digital invoice update mandates Qualified Electronic Signatures (QES) from Jan 2025. Until Dec 31, 2024, PDF invoices suffice, issued by certified third-party providers. Since 2009, electronic invoices […]
E-signature requirement for PDF invoices (QES) postponed until 1 July 2022
Type: Legislation According to Dispatch 351/2021-XXII, the validity of PDFs as electronic invoices has been extended until June 30, 2022. As a result, from July 1, 2022, the QES (Qualified […]
Portugal makes it mandatory to declare the SAF-T accounting file
Type: Legislation Beginning in 2024, the Portuguese tax administration has decreed that the reporting of SAF-T accounting files would be mandatory. When it launched its e-VAT declaration project in 2016, […]
E-invoicing in Portugal in 2021
Type: Legislation Portuguese tax authorities have confirmed that non-established companies will also be required to issue e-invoices with a certified billing software. This requirement will enter into force on January 1, 2021 […]
Clarification on issuance and storage of invoices
Type: Legislation The Portuguese Tax Authorities (PTA) disclosed Ofício-Circulado no. 30213/2019, of October 1, 2019, which contains some clarifications regarding SIMPLEX+ plan implemented by Decree-Law no. 28/2019, of February 15, 2019. The circular letter confirms that […]
