In a previous news item dated 23 October 2020, we informed you of the postponement of the obligation to use certified invoicing software.
Now, the Tax Administration has clarified that companies not established in Portugal but identified for VAT purposes will only be required to use software certified by the Portuguese Tax Administration.
This requirement is complemented by the obligation to use standard audit files (SAF-T). However, the Tax Administration has not yet confirmed whether or not non-resident companies will be exempt from complying with the SAF-T requirements in Portugal as from 1 July 2021.
Source: portaldasfinancas.gov.pt (in Portuguese)
