Portugal – Reminder – Obligation to use certified invoicing software has entered into force

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In a previous news item dated 23 October 2020, we informed you that companies performing supplies for which they are liable for VAT in Portugal are obliged to use an invoicing software certified according to the Portuguese regulations from 1 July 2021.

Indeed, since this date, non-resident entities without a permanent establishment in Portugal are concerned by the obligation to use an invoicing software certified by the Portuguese tax authorities when at least one of the following conditions is met:

  • The taxable person has a turnover of more than €50,000 in 2020 or 2021;
  • The taxable person uses a computerised invoicing programme;
  • The taxable person is obliged to use organised accounting or has opted for it.

Note that the non-use of certified software for taxable persons meeting one of these criteria is punishable by a fine between €3,000 and €18,750.

For more information, contact us.

Source: Diário da República (in Portuguese)

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