There have been some changes in Portugal in recent months regarding the VAT, invoice reporting, and deadlines, some of which have been postponed, new obligations, etc. This was carried out to make it simpler to fulfill the demands set by the TA, or Autoridade Tributária e Aduaneira. Let’s summarize the new obligations!
To summarize, new obligations are:
From January 1, 2022:
- Invoices and tax documents must include the QR Code.
As of January 1, 2023:
- Relevant invoices and tax documents must include the document code ATCUD.
Beginning January 1, 2024
- Electronic and PDF invoices must include a digital signature to be considered valid.
- Adoption of the electronic invoice for B2G transactions
In 2025, the declaration of the SAF-T accounting document will be mandatory.
Source: www.fiscal-requirements.com
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