Portugal is to go ahead with obligations for non-resident businesses to start using certified VAT invoice producing software from 1 July 2021. The use of QR Codes and ATCUD unique invoice number is postponed until January 2022.
Like the current requirement for resident businesses, foreign businesses with a Portuguese VAT numbers must use software programs approved with the Portuguese Tax Administration. The list of approved IT packages which are certified is available form the PTA website.
The requirement has been delayed twice in the past 12 months due to the economic disruption created by the COVID-19 epidemic.
Standard Audit File for Taxation (SAF-T)
Whilst not yet clarified, foreign businesses will also be required to be ready to produce SAF-T transaction files upon request from 1 July 2021, too. This is based on resident companies needing to do the same with certified invoice requirements were introduced in 2020.
SAF-T was introduced into Portugal in 2008, with extensive upgrade in requirements in 2013. Accounting software must be capable of producing SAF-T ledgers:
- Client master data
- Suppliers’ listing
- VAT ledgers
- Accounting transactions
- Trial balance
Standard Audit File for Tax SAF-T countries
| Country (click for details) | Date | Scope | |
| 12 | Ukraine | Jan 2023 | Phased 2023 to 2027 implementation |
| 11 | Romania | Jan 2022 | Mandatory monthly filings initially large taxpayers (due Jan 2023) |
| 10 | Hungary | Likely 2023 | Potential introduction SAF-T HU |
| 9 | EU OSS & IOSS | Jul 2021 | On-demand for sellers, marketplaces or Intermediaries |
| 8 | Norway | 2020 | Replaced VAT return 2022 |
| 7 | Angola | 2019 | On-demand |
| 6 | Lithuania | 2019 | On-demand; residents and non-residents above €30,000 sales threshold |
| 5 | Poland | 2016 | Mandatory, monthly replaced VAT return Oct 2020 |
| 4 | France | 2014 | On-demand |
| 3 | Luxembourg | 2011 | On-demand |
| 2 | Austria | 2009 | On-demand |
| 1 | Portugal | 2009 | Monthly for residents and non-residents (Jun 2022) |
