Invoicing
- PDF invoices in Portugal must include a qualified electronic signature in order to be considered valid
- Electronic and PDF invoices must include a digital signature
- Portugal non-residents: digital invoice ATCUD delayed to January 2024
VAT Rates
VAT Registration
SAF-T
- SAF-T Billling due on the monthly basis by the 5th day of the month as of 2024
- SAF-T Accounting file postponed to January 2024 in Portugal. The Portuguese tax authority has announced the news on the postponement of the necessary submission of the SAF-T Accounting file for the fiscal year 2023. Instead, the obligation is postponed to 1 January 2024. Submitting the SAF-T Accounting file will only be required in 2025 pertaining to the 2024 tax year.
Latest Posts in "Portugal"
- Portugal Approves 6% VAT for New Homes, Adds Tax Breaks for Residential Rentals
- Audit Procedures and Compliance with Fiscalization Rules in Portugal
- 6% VAT on Construction Welcomed, But Time Limit May Undermine Housing Incentives, Say Developers
- Homebuyers Now Responsible for 6% VAT Compliance on New Properties, Parliament Approves Rule Change
- New VAT Refund Mechanism for Individuals Building Primary Residences: Eligibility, Process, and Concerns
