11.17.22
VAT exemption codes updated
Decree-Law no. 198/2012 in Portugal confirms the obligation to communicate details in respect of invoicing documents.
Within this, the Portuguese Tax Authorities (PTA) have updated the list of VAT exemption codes.
To accommodate this change, developers and users of invoicing programs must ensure their systems are updated, in line with the codes on page 51 of the MANUAL DE INTEGRAÇÃO DE SOFTWARE – Comunicação dos elementos dos documentos de faturação à AT, por webservice” on the PTA website.
The link can be accessed below:
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