On December 13, the Order no. 8/2022-XXIII from the Secretary of State for Tax Affairs was published, making some tax obligations more flexible:
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Communication of invoices and other tax relevant documents to the Tax Authority.
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The communication of invoices, non-issuance of invoices or other fiscally relevant documents to the e-Invoice Portal may be made until the 8th day of the month following that in which they were issued, without any penalty.
- Tax obligations whose deadline expires during the month of August may be fulfilled until the last day of that month, regardless of whether it is a business day, without any increases or penalties (57-A, no. 1 of the “Lei Geral Tributária”).
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Communication of inventories to the Tax Authority.
- The obligation to report inventories for the year 2022 can be made, without any increase or penalty, until February 28, 2023, or until the end of the second month following the end of the tax period (for taxpayers with a tax period different from the calendar year).
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Inventory valuation is still not reported.
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Invoices by electronic means for tax purposes.
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Until December 31, 2023, "PDF" invoices will continue to be accepted as electronic invoices for all tax purposes (article 12 of Decree Law no. 28/2019 and article 36, no. 10 of the portuguese VAT Code).
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Considering the above, the Tax Law Department at Belzuz Abogados, S.L.P. - Sucursal em Portugal demonstrates its full availability to support and advise you, providing all the necessary information for the fulfillment of your tax obligations.
Beatriz Pereira
Departamento Derecho Fiscal y Tributario | Lisboa (Portugal)
Belzuz Advogados SLP
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