From 1 January 2023, non-resident taxable persons are required to communicate elements of invoices as per article 3 of Decreto-Lei n.º 198/2012, de 24 de Agosto.
As per the regulation, the applicable ways of communications are:
- via certified invoicing program (Por transmissão eletrónica de dados em tempo real, integrada em programa de faturação eletrónica);
- via submission of SAF-T (PT) invoice file containing invoicing details (SAF-T PT , contendo os elementos das faturas
- via direct insertion in Portal das Financas; and
- via other electronic means.
As of 1 January 2023, the deadline for monthly communication of invoice elements is set to be up to the 5th day of the month following the issue of the invoice.
Source Portugal
