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.
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