Have you heard that a "grace period" has been set for invoice reporting obligations and changes for qualified electronic signature requirements on e-invoice in Portugal?
At the end of 2022, the Portuguese Tax Authority introduced some new changes and postponements of certain obligations.
More precisely, the Portuguese State Secretary of Fiscal Affairs issued Order 8/2022 XXIII, which, among other things, establishes a grace period for invoice reporting obligations, as well as another postponement of the requirement of the application of a qualified electronic signature or seal on electronic invoices.
Invoice reporting obligations and changes in Portugal regarding qualified electronic signature requirements on e-invoice
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1056
Content accuracy validation date:
20.12.2022
Content accuracy validation time:
10:51h
First of all, for invoice reporting, the Order establishes a grace period during which penalties that concern the fulfillment of the invoice reporting obligations, as established by Article 3 of Decree-Law 198/2012, will not be applied if reporting is carried out until the 8th day of the month following the issuance of the invoice, during 2023. Meaning: There is an obligation, by law, regarding monthly invoice data reporting requirements (SAF-T), which must be submitted on the 5th of each month following the issuance of the invoice, starting on January 1, 2023. But, with this new order, and in relation to invoices and other fiscally relevant documents, sending an invoice file can be carried out—without any additions or penalties—until the 8th of the month following its issue. This is all because of the need to ensure that taxpayers adapt to these changes, namely adaptations to billing systems as an additional flexibility measure. Therefore, from January 2023, the deadline will be the 5th of each month, and if sent by the 8th, taxpayers will not be fined.
Also, during 2023, there will be the implementation of an alert system of informative alerts by the tax authority to taxpayers that do not communicate their invoice data by the 5th day of the month following the issuance of the invoice, in order to promote voluntary compliance with the 5-day deadline. meaning: anyone who does not do so within the deadline of the 5th day of the following month will receive an alert from the Tax Authority.
Another postponement refers to the obligation to include a qualified electronic signature or seal on electronic invoices or to use EDI as per the European Model. More precisely, until December 31, 2023, invoices in PDF are accepted, being considered electronic invoices for all purposes provided for in tax legislation, without the obligation to have a qualified electronic signature or seal.
Other news from Portugal
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
New Certifying Entity to Issue Digital Certificates for Software Producers and Economic Operators in Portugal
Portugal
Author: Nikolina Basić
The Portuguese Tax and Customs Authority announced that a new Certification Authority will go live on May 31, 2025, requiring Software Producers and Economic Operators to use 4096-bit RSA certificates for accessing AT web services. Read more
Portugal Delays B2G e-Invoicing for Small and Medium Businesses
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal has postponed the mandatory B2G electronic invoicing requirement for small, medium, and microenterprises from January 1, 2025, extending the compliance deadline to December 31, 2025. Until then, businesses can continue using alternative invoicing methods rather than the structured CIUS-PT e-invoicing format. Portuguese authorities have announced another postponement for the mandatory use... Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more