From 1 January 2023, non-resident taxable persons are required to communicate elements of invoices as per article 3 of Decreto-Lei n.º 198/2012, de 24 de Agosto.
As per the regulation, the applicable ways of communications are:
- via certified invoicing program (Por transmissão eletrónica de dados em tempo real, integrada em programa de faturação eletrónica);
- via submission of SAF-T (PT) invoice file containing invoicing details (SAF-T PT , contendo os elementos das faturas
- via direct insertion in Portal das Financas; and
- via other electronic means.
As of 1 January 2023, the deadline for monthly communication of invoice elements is set to be up to the 5th day of the month following the issue of the invoice.
On 13 December 2022, the Portuguese Tax Authorities published Order 8/2022 – XXIII according to this Order, there will be no penalties for taxpayers if the communication is made up until the 8th of the month following the month when the invoice is issued.
In addition, as per Order 8/2022 – XXIII taxpayers subject to electronic invoices do not need to apply a qualified electronic signature or to use EDI, according to the European Model to guarantee the authenticity and integrity of electronic invoices and PDFs are considered electronic invoices for all tax purposes until 31 December 31 2023.
Order 8/2022 – XXIII does not change the deadline for mandatory electronic invoicing in the context of public contracts for micro, small and medium-sized companies which is effective as of 1 January 2023 as scheduled.
The obligation of the ATCUD code to be presented on all tax documents also remains in place as of 1 January 2023 as scheduled.
ATCUD is a unique code on the billing documents that simplifies the control of commercial operations. It must be created when the document is issued, by the certified billing program or another electronic means and it must appear on all pages of the tax document to which it applies.
The implementation of ATCUD was initially scheduled for January 2021, but due to the pandemic, implementation was postponed to January 2022, by Order No. 412/2020. Subsequently, for the same reason, ATCUD was again postponed to January 2023, by Order No. 351/2021.
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