Decree-Law No. 28/2019 of 15 February 2019 (“DL 28/2019”) consolidates and updates Portuguese obligations for invoices and other tax-relevant documents.
DL 28/2019 entered into force on 16 February but includes some measures that apply in a phased manner, as described below.
DL 28/2019 is applicable to all taxable persons that carry out taxable transactions subject to Portuguese invoicing rules. The new article 35-A added to the Portuguese VAT Code transposes article 219-A of the VAT Directive, which clarifies when the issuance of an invoice for a taxable supply is subject to Portuguese rules.
Obligation of exclusive use of invoicing programmes certified by the Portuguese Tax Authority (“PTA”) to issue invoices and other tax-relevant documents
whenever one of the following conditions is met:
This obligation has to be fulfilled by the taxpayers concerned from 1 July 2019. The PTA has a list of currently available certified invoicing programmes and is also expected to provide a free billing application (invoicing software).
Taxpayers are exempt from the printing of paper invoices or the electronic transmission of PDF invoices to customers/recipients when recipients are non-taxable persons (except where they request it), provided that the following conditions are cumulatively fulfilled:
Invoices and other tax-relevant documents issued or received in paper form can be digitised and stored in electronic form. When the documents are in paper form, the archive must be stored in the Portuguese territory, while if they are in electronic form, the file may be stored in any EU Member State, subject to the prior authorisation of the PTA.
Taxable persons are obliged to notify the location of the archive to the PTA within 30 days following the publication of the ordinance that alters the models of the declarations of commencement and of alterations of activity (to be published).
Obligation to notify the following information to the PTA:
This information must be electronically notified through the PTA portal, until 30 June 2019, or within 30 days after the beginning of the activity of the taxable person, for the taxable persons who initiate activity after 31 May 2019.
The time frame for communication to the PTA of the invoice details (most frequently done through the submission of the SAF-T file) has been shortened:
As of 1 January 2020, invoices and other tax-relevant documents must include a two-dimensional barcode (QR code) and a single document code, to be defined by Government ordinance.
Taxable persons shall be responsible for sending an electronic notification to the PTA regarding the identification of the series numbers used in the issuance of invoices (prior to their use) and other tax-relevant documents by each establishment and suitable processing means (unique invoice code: UUID).
For each document series number notified, the PTA will assign an additional (tax office) code for each invoice which should be referenced on the invoice.
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