This article summarizes some recent developments in Portugal as of March 2023 that are relevant to taxpayers’ tax compliance and reporting obligations, including a number of changes that are effective as from 1 January 2023. Updates are provided regarding the filing and payment deadlines for monthly and quarterly VAT returns, the Standard Audit File for Tax (SAF-T (PT)), the annual accounting and tax information return (IES/DA), invoices in PDF format, Intrastat returns, and the unique document code (commonly known in Portugal as the “ATCUD”) to be included on certain tax documents.
Source: Deloitte
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