Portugal - vatcalc.com

Portugal non-residents: certified invoice; SAF-T Billing; QR Code from January 2023

13 October 2022 in

Portugal

Much postponed requirements on non-resident VAT registered business come into effect 1 January 2023 The Tax and Customs Authority (AT) is to require foreign businesses VAT registered in Portugal to comply with 3 requirements already in place for residents: Invoices must be produced by certified

Portugal extends duty cuts ahead of VAT reduction on petrol and diesel

5 September 2022 in

10% inflation, including 24% energy inflation prompts extension of fuel duty cut Whilst Portugal is still considering a Value Added Tax rate cut on petrol and diesel, it will roll over an April cut duty on petrol by an amount equivalent to a 10% reduction

Portugal SAF-T (PT)

13 June 2022 in

Non-resident business with a Portuguese VAT registration must submit monthly invoices under SAF-T PT from Jan 2023 Foreign businesses producing their Portuguese invoices using certified software are obliged from 1 January 2023 to submit monthly invoice summaries using the SAF-PT format. This will be due

Portugal delays qualified electronic signature invoice format again

26 May 2022 in

PDF invoices continue to be recognised until 31 December 2022 The Portuguese tax office has further delayed the requirement to adopt e-invoice format under order 49/2022-XXII on 24 May 2022. From 1 January 2023, the QES (Qualified Electronic Signature), which is recognised as having the

Portugal cuts fuel taxes on inflation fears

10 March 2022 in

COVID-19

ISP fuel tax to be cut as VAT reduction under consideration Whilst Portugal still has only the second highest energy inflation rate in the Euro zone at 12% for January 2021, it has still brought forward a cut to the fuel tax, Imposto sobre os

Portugal certified e-invoices update

24 December 2021 in

e-invoice

COVID-19 disruption means delays on electronic invoicing obligations and SAF-T reporting QR Code Jan 2022; ATCUD invoice delayed Jan 2023; PDF e-invoices permitted until July 2022 (UPDATE: since delayed to 2023) SAF-T Accounting Jan 2022 Portugal implemented the requirement for resident taxpayers to produce sales

Portugal extends VAT return deadlines

10 December 2021 in

COVID-19

COVID-19 crisis means postponed VAT returns and payment deadlines The Portuguese tax authority, Autoridade Tributária e Aduaneira (AT), has extended both monthly and quarterly VAT return filings and payment deadlines. This is provided in recognition of the continuing COVID-19 crisis. The changes are as follows: Monthly

Portugal Accounting SAF-T file mandatory January 2022

1 November 2021 in

Portugal’s Autoridade Tributária e Aduaneira (AT) is to make compulsory the production of a Portuguese Standard Audit File for Tax (SAF-T) Accounting file added to the existing Invoice SAF-T PT requirements. This will come into effect from 1 January 2022 for resident businesses. The Accounting file is

Portugal non-residents VAT invoice SAF-T (PT) reporting requirements 2022

27 October 2021 in

e-invoices

Confusion on monthly transaction-based reporting for non-residents due from 1 January 2022 Foreign businesses with a Portuguese Value Added Tax registration for local taxable transactions face new invoice reporting requirements from 2022. Although the failure of a first vote on the 2022 budget means these

Portugal QR codes and ATCUD invoice ID Jan 2023

25 October 2021 in

ATUD

Quick response codes and ATUD invoice ID Portugal is set impose invoice QR Code and ATCUD unique invoice ID’s from 1 January 2023 for ATCUD – a delay from the last deadline of 1 Jan 2022. This follows several delays mainly due to the COVID-19

Category: Portugal