DL 28/2019 entered into force on 16 February but includes some measures that apply in a phased manner. DL 28/2019 is applicable to all taxable persons that carry out taxable transactions subject to Portuguese invoicing rules.
The new article 35-A transposes article 219-A of the VAT Directive, which clarifies when the issuance of an invoice for a taxable supply is subject to Portuguese rules. The new rules are applicable as of 1 July 2019.
Source: WTS
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