VAT Guidance Nº. 25043 – PDF invoices
The Portuguese VAT Department has issued a VAT Guidance, stating that taxable persons are entitled, in accordance with item a) of paragraph 2 of Article 19 of the Portuguese VAT Act, to deduct VAT mentioned in PDF invoices issued by an invoicing software or by any of the invoice apps, made available by the Portuguese Tax Administration.
- Acceptance of PDF Invoices: Until December 31, 2024, invoices in PDF format are accepted and considered electronic invoices for all fiscal purposes, as per Article 284 of the State Budget Law for 2024.
- Extension Proposal: The proposal for the State Budget Law for 2025 includes a similar provision extending the acceptance of PDF invoices until December 31, 2025.
- Regulatory Framework: The document outlines the need to align these provisions with the VAT Code, specifying criteria for accepting PDF invoices and differentiating them from electronic invoices.
- Electronic Invoices Definition: According to Decree-Law No. 28/2019, an electronic invoice is one that is issued and received in electronic format and must be accepted by the recipient.
- Validity of PDF Invoices: Invoices generated by certified billing software in PDF format and delivered to the buyer are valid for exercising the right to deduct VAT, as per Article 19 of the VAT Code.
Source Pedro Costa Monteiro, Ph.D.
