The Portuguese State Secretary of Fiscal Affairs issued Order 8/2022 XXIII which, among others things, establishes a grace period for invoice reporting obligations, as well as another postponement of the requirement of application of a qualified electronic signature or seal on electronic invoices.
The Order establishes a grace period during which penalties that concern the fulfillment of the invoice reporting obligations, as established by article 3 of Decree-law 198/2012, will not be applied if reporting is carried out until the 8th day of the month following the issuance of the invoice, during 2023.
Source: SOVOS
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