Portugal’s state budget entered into force on 27 June 2022 after protracted negotiations. The budget contained an interesting provision: the obligation to present invoice details to the tax authorities was extended to all VAT-registered taxpayers including non-resident taxpayers, who had long been exempt from this obligation.
VAT-registered non-residents now have three options for communicating invoice details:
- Real-time communication via webservice
- Monthly submission of the Billing SAF-T file
- Manual upload on the tax authority portal
Source Sovos
