Update 19 December 2022
New grace period for invoice reporting and postponement of stricter integrity and authenticity requirements
The new Order introduces a grace period concerning this obligation, with no penalties applied if reporting is carried out until the 8th day of the month following the invoice issuance. This is also applicable for cases where there is non-issuance of invoices during the relevant time period, where a nil monthly submission should also be made until the 8th day of each month.
Source Sovos
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













