Portugal has changed its tax calendar because of the global health crisis and to facilitate the adoption of new requirements announced by the AT – Autoridade Tributária e Aduaneira.
Compliance dates have been postponed but it remains important to keep them in mind because new requirements surrounding the electronic invoice and SAF-T declarations will become mandatory in 2022.
New obligations to comply with electronic tax requirements in Portugal
As of January 1th 2022:
- Relevant Invoices and tax documents must include the QR Code.
As of January 1th 2023:
- Relevant Invoices and tax documents must include the document code ATCUD.
As of December 31, 2022:
- Electronic invoices in PDF must include adigital signature to make them valid. Companies that opt to electronically invoice must include a system that ensures the validity of the document from December 31.
To include the ATCUD and the QR code it is necessary to have a software solution certified by the Autoridade Tributária e Aduanera (AT) and to receive the validation code sent by the tax authority.
Source Edicom
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