Decree and Law No. 28/2019 of February 15, 2019 (“DL 28/2019”) consolidates and updates Portuguese obligations for invoices and other tax-relevant documents.
DL 28/2019 came into force on February 16, but its measures with the greatest impact will only apply in a phased manner. DL 28/2019 is applicable to all taxable persons that carry out taxable transactions subject to Portuguese invoicing rules. According to the new article 35-A added to the Portuguese VAT Code, which transposes article 219-A of the VAT Directive, VAT registered non-established companies are responsible for issuing invoices that comply with Portuguese rules (given that certain conditions are met).
Ministerial Order no. 349/2019.XXI of October 30 and Ministerial Order no. 4/2019–XXII, of July 29, have once again determined that some of the measures set out by DL 28/2019 should be postponed.
Obligation to use only invoicing programs certified by the Portuguese Tax Authority (“PTA”) for issuing invoices and other tax-relevant documents is extended to
This obligation must be met by January 1, 2020 for resident companies which were previously not subject to the use of certified software. The deadline for non-established (VAT registered) companies that perform taxable transactions to which Portuguese invoicing rules apply was postponed to January 1, 2021.
Therefore, non-resident (VAT-registered) companies now have until December 31, 2020 to adopt one of the invoicing programs already certified (which may be consulted on the PTA’s website) or to request certification for their own programs.
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, whereas 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 publication of the ordinance that alters the specimens of the declarations of commencement and of alterations to activity (to be published).
Obligation to provide the PTA with the following information:
As of January 1, 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. This deadline remains unaltered by Ministerial Orders.
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