Invoices will have to be issued through certified invoicing software by July 1, 2021, instead of January 1, 2021, as originally planned.
In order 412/2020, the Secretary of State for Taxes announced that the deadline for listing the unique code (ATCUD) on certain tax documents has been postponed to January 1, 2022. Therefore, this order has been suspended for 2022 and will not become mandatory until 2023.
B2G e-invoicing requirements in Portugal were recently delayed, including the requirement to sign e-invoices in PDF format, as follows:
- January 1, 2022: Large companies
- January 1, 2023: Micro, small and medium companies
Source eBusiness eXpert
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