- Portugal’s updated guidance clarifies that credit notes are for real transaction reversals/reductions, while invoices with formal errors should be cancelled and reissued.
- POS systems must distinguish between invoice cancellation and commercial correction, and keep corrective documents linked to the original invoice.
- Corrected invoices must preserve the original sale date, not be treated as new sales on the correction date.
- If an invoice already communicated to the Tax Authority is cancelled, that cancellation must also be reflected in the Authority’s records.
- For consumer returns, credit notes are still allowed, and digital proof/logs of refunds and corrections are accepted as supporting evidence.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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