Depuis le 1er juillet 2021, il est nécessaire dans certains cas pour les sociétés immatriculées à la TVA au Portugal de disposer d’un logiciel de facturation électronique certifié (voir actualité récente sur le sujet).
A decree dated 27th July 2021 (Despacho No. 260/2021-XXII) clarified that “PDF invoices shall be considered as electronic invoices for all purposes provided for by the tax legislation, until 31st December 2021.”
At this stage, the authorities have not provided any details on the scope and consequences of such a measure.
It would seem that if a company that’s registered for VAT in Portugal does not have certified electronic invoicing software, it can consider its invoices in PDF format as electronic invoices until 31st December 2021.
This overriding measure does not exempt companies from taking the necessary steps to comply with electronic invoicing by having certified software, but it does introduce a transition period providing for more flexibility until 31st December 2021. However, as of January 1st 2022, this leeway will no longer apply and PDF invoices will no longer be sufficient.