In July 2022, on the Portuguese Portal das Financas, FAQ were published.

These FAQ were published with the aim to help non-resident taxpayers fulfil their compliance obligations in relation to the regulation changes being introduced via State Budget Bill for 2022, which was adopted 27 June 2022.

Some of the information included:

  • From 1 January 2023, non-resident taxable persons will be 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) containing invoicing details (SAF-T PT , contendo os elementos das faturas);
      • via direct insertion in Portal das Financas; and
      • via other electronic means.      

The Portuguese tax administration technical guidance further refers to discontinuing the current version of E-Fatura (from 1 January 2023), and of applying new version of E-Fatura for year 2022 and the following.

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