From July 1st, 2021, foreign companies who are registered for VAT in Portugal must use an electronic invoicing software certified by the Portuguese authorities if any of the following apply:
- The taxable person’s turnover in the previous calendar year exceeded EUR 50,000, or if the taxable person is starting up a business and the reference period is shorter than the calendar year, the annualised turnover for this period is higher than EUR 50,000.
- The taxpayer uses invoicing software
- The taxable person is required to keep organised accounting records or, if not required to do so, has elected to do so.
The Portuguese Tax Authorities provides a list of certified e-invoicing software.
Companies can also use their own invoicing software, which must then be certified by the tax authorities.