http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-gitn-october-2014.pdf
Under an Order of the Secretary of State of the Ministry of Finance for Tax dated 30 September
2014, the requirement to have certified invoicing software (which is internally produced by the
taxpayer), which was to apply from 1 October 2014, will now apply from 1 January 2015.
The obligation to have certified invoicing software does not apply to taxpayers that are not
established or do not have a permanent establishment in Portugal.
The extension of the deadline applies only to taxpayers that have already filed an application for
invoicing software certification and have also made available to the tax authorities the requisite
information for testing purposes.
