Regulatory updates - Portugal
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
B2G e-invoicing obligation postponed for micro businesses and SMEs
On 18 May 2023, The Council of Ministers released a Communiqué, announcing the approval of the decree-law amending the rules for implementing the State Budget for 2023.
PDF will be considered an e-invoice until 31 December 2023
The Portuguese government extended the validity of PDF invoices as electronic invoices for one more year.
Portugal postpones e-signature requirements once again
The Portuguese government has announced another delay for e-signature on PDF invoices requirement to enter into force.
ATCUD unique identifier becomes optional to include in tax-relevant documents
Documentation on how to submit the document series in order to get the validation codes to generate the ATCUD number is now available under the Portuguese Tax Authority website.
E-signature requirement for PDF invoices (QES) postponed until 1 July 2022
The validity of PDFs as electronic invoices has been extended again until 30 June 2022, according to Dispatch 351/2021-XXII. Therefore, the QES (Qualified Electronic Signature) will have to be applied on PDFs and all non-EDI invoices as of 1 July 2022.
Requirement for ATCUD is suspended until 2023
According to Dispatch N. 412/2020 XXII, the ATCUD number was supposed to be mandatory on invoices and all other fiscal relevant documents from 1 January 2022. However, with the new budget proposal for 2022, this requirement has been suspended.
Further postponement of the QES application requirement to PDF invoices in Portugal
The validity of PDFs as electronic invoices has been extended again until 31 December 2021. Therefore, the QES (Qualified Electronic Signature) will have to be applied on PDFs as of 1 January 2022.
Portugal postpones the requirement to apply QES to PDF invoices
The Portuguese government keeps on introducing measures to relieve taxpayers of the negative effects of the COVID-19 pandemic. One of them is another postponement of the deadline for mandatory application of QES (Qualified Electronic Signature) on PDF invoices for tax purposes.
Portugal: long-awaited clarification on the QR code and ATCUD
The Portuguese authorities have published an ordinance, explaining the new requirements and how to comply with them.
Portuguese government alters entry of B2G supplier mandate due to COVID -19 outbreak
On 27 March 2020, the Portuguese Secretary of Finance announced that mandatory e-invoicing towards Portuguese public agencies will be softened due to the COVID-19 outbreak.
– B2G: Centralised
– B2B: Post-Audit
– B2G: FEAP
– B2B: N/A
– B2G: CIUS PT
– B2B: N/A
Mandatory for Issuing:
– B2G: Gradual rollout for suppliers to all contracting authorities, from January 2021
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
Required in non EDI invoices (PDF, etc.); effective – 1 January 2024
Allowed under conditions