03.31.21
Extension of acceptance of PDF formats
The Secretary of Tax Affairs stated in November 2020, that PDF invoices will still be deemed as electronic for tax and legal purposes, until March 2021.
This has now been extended from 31 March 2021 to 30 June 2021.
Browse Portugal updates
Small Medium Enterprise (SME) B2G e-invoicing – further delay
- Mandate information
VAT exemption for specific food product imports and transfers and food products
- VAT/G(S)ST rate information
Broadening of goods subject to reduced rate
- VAT/G(S)ST rate information
Guidance relating to single-use packaging tax
- Other applicable taxes
Revisions to Portuguese tax code
- Country updates
Reduction of VAT on purchase of bicycles
- VAT/G(S)ST rate information
VAT exemption codes updated
- Country updates
Reduction in VAT for gas and electricity
- VAT/G(S)ST rate information
B2G e-invoicing delay for small / medium enterprises
- Mandate information
SAF-T obligation extended to non-established businesses
- Country updates
Extension of certain VAT rates
- VAT/G(S)ST rate information
Requirement to accept the PDF as an e-invoice
- Country updates
Requirement for e-signatures on PDF invoices
- Country updates
Option to use PDF e-invoices extended to 31 December 2021
- Country updates
New standard rate of 16% in the Azores
- VAT/G(S)ST rate information
Non-resident billing software certification from 1 July 2021
- Country updates