Información general del cumplimiento | Actualizaciones de los países | Portugal

Portugal

07.06.22

Requirement to accept the PDF as an e-invoice

In the past few months, we have communicated that in Portugal, a PDF can, in certain instances, qualify as an electronic invoice.

The requirement to include a digital signature has yet again been delayed, further to Order 49/2022. Portugal has delayed this requirement several times.

This means that now from 1^st January 2023, PDFs will have to include a Qualified Electronic Signature (QES).

Portugal

Requirement to accept the PDF as an e-invoice

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Browse Portugal updates

Small Medium Enterprise (SME) B2G e-invoicing – further delay

Business to Government (B2G) small medium enterprise (SME) e-invoicing postponement (again)

VAT exemption for specific food product imports and transfers and food products

Broadening of goods subject to reduced rate

Guidance relating to single-use packaging tax

Revisions to Portuguese tax code

Mandatory inclusion of the ATCUD code on invoices (miscellaneous)

Reduction of VAT on purchase of bicycles

Option to use PDF as e-invoices further extended & other relevant tax changes

VAT exemption codes updated

Reduction in VAT for gas and electricity

B2G e-invoicing delay for small / medium enterprises

SAF-T obligation extended to non-established businesses

Extension of certain VAT rates

Requirement to accept the PDF as an e-invoice

Requirement for e-signatures on PDF invoices

Confirmation ATCUD code remains optional & option to use PDF invoices as an e-invoice is extended to 30 June 2022

Option to use PDF e-invoices extended to 31 December 2021

New standard rate of 16% in the Azores

Non-resident billing software certification from 1 July 2021