08.19.22

B2G e-invoicing delay for small / medium enterprises

Further to Law Decree 42-A/2022, dated 30 June 2022, the proposed extension of the B2G mandate to small / medium enterprises (SMEs) has once again been delayed and is now expected to be implemented on 1^st January 2023.

This is synonymous with the further extension of PDFs being accepted as an e-invoice until 1^st January 2023, underlining the Portuguese Tax Authorities’ intention to consolidate and expand the scope of their fiscal measures.