- Ordinance 242/2025/1, effective July 1, 2025, outlines the criteria for taxpayers eligible for the Automatic VAT Return in Portugal, which includes being a tax resident and not registered under the VAT Cash Accounting Scheme.
- Eligible taxpayers must also classify all invoices and rectifying documents where they are identified as purchasers; however, those involved in specific activities like imports and exports are excluded from this automatic processing.
- Invoices manually registered by purchasers in the e-fatura system will not be included in the Automatic VAT Return, ensuring that only properly classified and processed invoices are automatically handled.
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