Certified invoices in Portugal in 2021

Electronic issuance of invoices with a certified program will be mandatory in Portugal. These changes also affect non-established companies.

Portuguese tax authorities have confirmed that non-established companies will also be required to issue e-invoices with a certified billing software. This requirement will enter into force on 1 January 2021 for non-established companies and 1 January 2020 for established companies.  These changes were announced last 1 October on Circular ruling no. 30213.

When is it mandatory to use invoicing software certified by the Portuguese Tax Authorities?

It was now clarified that the use of an invoicing programme certified by the PT Tax Authorities will be required for both established and non-established entities whenever one of the following conditions is met:

  • The entity reached, in the previous year, a turnover above to € 50,000 (this limit is € 75,000 for 2019 regarding 2018 turnover); or,
  • The entity uses an invoicing software program; or,
  • The entity has organized accounting in Portugal.

What are the new invoice processing requisites which should concern non-established entities?

The Tax Authority’s guidance identifies 3 specific processing requisites with significant importance:

  • Invoices (and national transport documents) must bear a QR barcode and an unique document code from January 1st, 2020.
  • Invoices (and national transport documents) must be issued sequentially within one or more series and each series must be kept by a minimum period of 1 year.
  • Invoices (and national transport documents) should be kept in a data base, including credit notes and changed.

Need help?

Please contact Marosa if you would like to hear more about our solution on e-invoicing in Portugal

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