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

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 measures and Portuguese SAF-T Accounting changes due on 1 January 2022 are now in doubt.

They are obliged to report VAT invoices to the Tax Authority by one of the following methods:

  1. Via certified invoicing software on a live basis;
  2. Utilising the Standard Audit File for Tax (SAF-T PT) format; or
  3. Manual upload to the Tax Authority’s website in XML format.

Whichever route is used, invoice transaction reporting must be completed by the 5th of the month following the invoice creation. These measures were announced in the state budget in early October. However, the budget has failed on its first vote today, 27 October, meaning the changes may not be implemented.

Non-residents have been required to comply with the certified invoice software requirements since 1 July 2021.

EU consults on harmonised Digital Reporting Requirements (DRR) reporting and e-invoicing

The ongoing EU VAT in the Digital Age proposals includes a strand around harmonised Digital Reporting Requirements (DRR)  across the member states. This originated from the 2020 Tax Package measures for a fairer and more efficient EU tax regime.

Europe e-invoicing and live reporting

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