On August 28, 2019, the Portuguese tax authority published two binding information Nos. 15943 and 15948 regarding the obligation to issue invoices using certified invoicing software. The tax authority clarified that the obligation to issue invoices via certified software is applicable only to nonresident entities registered for VAT purposes in Portugal effective January 1, 2021. As a consequence, nonresident entities merely registered for VAT purposes in Portugal and without a fiscal representative in Portugal, are not required to issue invoices using a certified invoicing software.
Latest Posts in "Portugal"
- Extension of Reverse-Charge Mechanism for Construction Services to All Taxable Persons in Portugal
- Partial VAT Refund for Individuals on Construction of Primary Residence up to EUR 660,982
- Reduced VAT Rate for Residential Construction and Rehabilitation: Conditions and Timeline Until 2032
- Portugal VAT Return Rules 2026: New Company Responsibilities and Turnover Thresholds Explained
- Portugal 2026: New VAT Declaration Rules Require Businesses to Self-Determine Filing Frequency
