- VAT payment: taxpayers have more 5 days to pay the corresponding VAT to the State as regards the deadlines established for the presentation of the VAT periodic returns in a monthly or quarterly basis;
- Invoices issued must be communicated to the tax authorities up to day 12 of the following month, when until 30 September 2019 they had to be communicated by day 15 of the following month. We recall that Decree-Law no. 28/2019, of 15 February, reduced this deadline to day 10 of the following month, however only as from 1 January 2020. Therefore, doubts are raised whether this new deadline will be in force just until 31 December 2019. We also refer that Ofício-Circulado no. 30213/2019, of 1 October, has some flaws in footnote no. 23; so amendments are expected;
- Invoices communication: the respecting data communicated to the tax authorities has to be maintained up to the 15th year following the one they refer to (previously until the subsequent 4th year).
Source Garrigues
