08.19.22
B2G e-invoicing delay for small / medium enterprises
Further to Law Decree 42-A/2022, dated 30 June 2022, the proposed extension of the B2G mandate to small / medium enterprises (SMEs) has once again been delayed and is now expected to be implemented on 1st January 2023.
This is synonymous with the further extension of PDFs being accepted as an e-invoice until 1st January 2023, underlining the Portuguese Tax Authorities’ intention to consolidate and expand the scope of their fiscal measures.
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Browse Portugal updates
Small Medium Enterprise (SME) B2G e-invoicing – further delay
- Informations sur le mandat fiscal
Business to Government (B2G) small medium enterprise (SME) e-invoicing postponement (again)
- Informations sur le mandat fiscal
VAT exemption for specific food product imports and transfers and food products
- Informations sur le taux de TVA/G(S)ST
Broadening of goods subject to reduced rate
- Informations sur le taux de TVA/G(S)ST
Guidance relating to single-use packaging tax
- Autres taxes applicables
Revisions to Portuguese tax code
- Mises à jour des pays
Mandatory inclusion of the ATCUD code on invoices (miscellaneous)
- Mises à jour des pays
Reduction of VAT on purchase of bicycles
- Informations sur le taux de TVA/G(S)ST
Option to use PDF as e-invoices further extended & other relevant tax changes
- Mises à jour des pays
VAT exemption codes updated
- Mises à jour des pays
Reduction in VAT for gas and electricity
- Informations sur le taux de TVA/G(S)ST
B2G e-invoicing delay for small / medium enterprises
- Informations sur le mandat fiscal
SAF-T obligation extended to non-established businesses
- Mises à jour des pays
Extension of certain VAT rates
- Informations sur le taux de TVA/G(S)ST
Requirement to accept the PDF as an e-invoice
- Mises à jour des pays
Requirement for e-signatures on PDF invoices
- Mises à jour des pays
Confirmation ATCUD code remains optional & option to use PDF invoices as an e-invoice is extended to 30 June 2022
- Informations sur le mandat fiscal
Option to use PDF e-invoices extended to 31 December 2021
- Mises à jour des pays
New standard rate of 16% in the Azores
- Informations sur le taux de TVA/G(S)ST
Non-resident billing software certification from 1 July 2021
- Mises à jour des pays