Portuguese FAQ on VAT reverse charge for non-resident taxpayers
Clarifications about reverse charge on supplies made by foreign companies.
25 August, 2022
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Portuguese SAF-T is mandatory for non-established businesses: the 2022 State Budget is approved.
SAF-T reporting will become mandatory for all VAT registered companies – including foreign businesses following the approval of the State Budget in Portugal.
9 June, 2022
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Portuguese VAT return due date extended and ATCUD invoicing requirement delayed
As part of the continuous COVID-19 pandemic measures published by the Portuguese tax authorities, they confirmed new deadline extensions for VAT returns, and the postponement of the ATCUD invoicing requirement.
19 November, 2021
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Portuguese SAF-T mandatory for non-established businesses
Standard audit file for tax (SAF-T) will become mandatory for non-established company issuing invoices in Portugal, as per the draft State Budget proposal for 2022.
28 October, 2021
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Reverse charge rules on domestic supplies in Portugal
The Portuguese tax authorities clarified the VAT rules on domestic supplies of goods and services in Portugal when the supplier is non-established.
31 May, 2021
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VAT payments allowed in installments in Portugal in 2021
Due to Covid-19, the Portuguese tax authorities announced that taxpayers will have the option to pay VAT due in installments during the first six months of 2021. The conditions for this extension are strict.
4 March, 2021
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Portugal postpones QR Codes on invoices and certified billing obligations
QR codes in Portugal are postponed until 2022 and PDF invoices are still acceptable until March 2021.
30 December, 2020
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Possible extension of domestic reverse charge in Portugal
Portuguese tax authorities are considering the extension of domestic reverse charge for non-established businesses
15 March, 2020
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New deadlines for VAT payments in Portugal
As from the fourth quarter of 2019, taxpayers in Portugal will have additional time to make VAT payments on monthly and quarterly VAT returns. VAT submission deadlines have not changed.
5 November, 2019
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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.
4 November, 2019
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UBO registration required in Portugal as from 30 June 2019
Portugal will require a separate registration in the Ultimate Beneficial Owner registration (UBO register) as from 30 June 2019.
4 May, 2019
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Certified billing software in Portugal as from 1 January 2020
The requirement of using a certified billing software in Portugal is expected to be extended as from 1 July 2019.
4 May, 2019