Clarification on issuance and storage of invoices

November 22, 20210

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 nonresident companies that are only VAT-registered in Portugal will be required to use invoicing software certified by the PTA to issue invoices as from January 1, 2021. Furthermore, the PTA will provide a new free invoicing software program to be used, if necessary, by taxpayers for invoice processing. However, until the new program is made available, taxpayers can issue invoices through the PTA’s website. 

Effective date: January 1, 2021


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