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Order 8/2022 – XXIII – Changes as of 2023

From 1 January 2023, non-resident taxable persons are required to communicate elements of invoices as per article 3 of Decreto-Lei n.º 198/2012, de 24 de Agosto.

As per the regulation, the applicable ways of communications are:

  • via certified invoicing program (Por transmissão eletrónica de dados em tempo real, integrada em programa de faturação eletrónica);
  • via submission of SAF-T (PT) invoice file containing invoicing details (SAF-T PT , contendo os elementos das faturas
  • via direct insertion in Portal das Financas; and
  • via other electronic means.

As of 1 January 2023, the deadline for monthly communication of invoice elements is set to be up to the 5th day of the month following the issue of the invoice.

Source Portugal

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