As reported in our newsletter for Q2 2019, due to Decree-Law No. 28/2019 of February 15, 2019 (“DL 28/2019”) , in Portugal taxable persons will generally be obligated to use certified invoicing programs and to fulfil other new requirements in connection with the issuance of invoices and other tax-related documents. Initially this obligation was due to be fulfilled from July 1, 2019.
The entry into force of the obligation to use certified invoicing programs has now been postponed until January 1, 2020 by Ministerial Order 254/2019-XXI of June 27, 2019. This extension of time is expected to allow, firstly, for taxpayers to switch to using pre-certified invoicing programs (which may be consulted on the Portuguese Tax Authority’s website) or to request certification for their own programs, and secondly, for the Portuguese Tax Authority (PTA) to finish developing its own free billing application (invoicing software).
The obligation to notify information to the PTA, e.g. regarding the identification and location of the establishments where invoices and other tax-related documents are issued, was initially meant to be electronically notified through the PTA portal until June 30, 2019 or within 30 days after the beginning of the activity of the taxable person who initiate activity after May 31, 2019, but has now been postponed until October 31, 2019 or within 30 days after the beginning of the activity of the taxable person for taxable persons who initiate activity after September 30, 2019. For more details please refer to our newsletter for Q2 2019.
As of January 1, 2020, invoices and other tax-related documents have to include a two-dimensional barcode (QR code) and a single document code, to be defined by Government ordinance. This deadline remains unaltered by the Ministerial Order.
The Ministerial Order also establishes that the PTA shall issue further guidance aimed at clearing up any doubts raised by taxpayers on the application of the DL 28/2019 until October 1, 2019.