Portugal – New extension for electronic invoicing

António Mendonça Mendes, the Portuguese Secretary of State for Tax Affairs announced on May 24, 2022 by decree(Despacho n°49/2022-XXIII) that invoices in PDF format will continue to be considered as electronic invoices until December 31, 2022.

As a reminder, since July1, 2021, companies registered for VAT in Portugal must have a certified electronic invoicing software(see news on the subject).

The government had announced on July 27, 2021, by decree (Despacho No. 260/2021-XXII), that invoices in PDF format would be considered invoices for the purposes of this legislation until December 31, 2021. The government had announced on November 10, 2021 that this measure was extended until June 30, 2022(see news on the subject).

This new postponement to December 31, 2022, allows companies more time to comply with electronic invoicing in Portugal. This does not prevent businesses from taking certified e-invoicing software now.

As of January 1, 2023, invoices in PDF format will no longer be sufficient and companies will have to comply with the legislation on electronic invoicing.



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