The Portuguese Tax Administration (PTA) has clarified that taxable persons who are not resident in the national territory but who are registered for value added tax (VAT), are required to exclusively use software programs previously certified by the PTA for issuing invoices and other relevant tax documents.
This measure applies to taxable persons whose turnover exceeded €50,000 in calendar year 2020 (or if they have been trading for less than a calendar year, if their annualized turnover for that period exceeds €50,000).
The effective date of this requirement is 1 July 2021. The measure was originally due to come into force from 1 January 2021, but it was postponed under Ordinance number 404/2020.XXII.
The updated list of PTA-approved invoicing programs and certified versions, as well as the identification of their producers, has been published on the PTA’s website.
Source EY
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