06.27.23
Business to Government (B2G) small medium enterprise (SME) e-invoicing postponement (again)
The B2G landscape in Portugal has been subject to some revision, with delays going back as far as the summer of 2022. While initially having been mandatory on 1 January 2023, the Council of Ministers confirmed in a press conference of 18 May 2023 that the deadline for mandatory B2G e-invoicing for SME companies would once more be extended.
The new law-Decree is yet to be published and confirmation of a new timeline is yet to be confirmed.
Portugal is a compliant territory for Kofax and we will monitor e-invoicing developments in the country. Please refer to further e-invoicing on our dedicated e-invoicing page for Portugal here.
Browse Portugal updates
Small Medium Enterprise (SME) B2G e-invoicing – further delay
- Información de la normativa
Business to Government (B2G) small medium enterprise (SME) e-invoicing postponement (again)
- Información de la normativa
VAT exemption for specific food product imports and transfers and food products
- Información del tipo de IVA/IBS
Broadening of goods subject to reduced rate
- Información del tipo de IVA/IBS
Guidance relating to single-use packaging tax
- Otros impuestos aplicables
Revisions to Portuguese tax code
- Actualizaciones de los países
Mandatory inclusion of the ATCUD code on invoices (miscellaneous)
- Actualizaciones de los países
Reduction of VAT on purchase of bicycles
- Información del tipo de IVA/IBS
Option to use PDF as e-invoices further extended & other relevant tax changes
- Actualizaciones de los países
VAT exemption codes updated
- Actualizaciones de los países
Reduction in VAT for gas and electricity
- Información del tipo de IVA/IBS
B2G e-invoicing delay for small / medium enterprises
- Información de la normativa
SAF-T obligation extended to non-established businesses
- Actualizaciones de los países
Extension of certain VAT rates
- Información del tipo de IVA/IBS
Requirement to accept the PDF as an e-invoice
- Actualizaciones de los países
Requirement for e-signatures on PDF invoices
- Actualizaciones de los países
Option to use PDF e-invoices extended to 31 December 2021
- Actualizaciones de los países
New standard rate of 16% in the Azores
- Información del tipo de IVA/IBS
Non-resident billing software certification from 1 July 2021
- Actualizaciones de los países