Alterations for Portuguese invoices
On October 4, 2019, the Portuguese Directorate-General for Economic Activities (DGAE) introduced an upcoming alteration for Portuguese invoices. The introduced Joint Circular imposed some direct changes to invoices, more specifically to the requirement of having a visible fee.
In the past, Portugal had the requirement to put visible fees on the invoices. Those visible fees had to be added by entities in order to show their customer which part of the price is used to cover the costs necessary for correctly managing the products placed on the market when they their end-of-life. This management includes collection, treatment, recovery and disposal of waste.
As of now, the DGAE came up with a Joint Circular to further specify the principle of extended producer responsibility as it was laid down in do Decreto-Lei n.º 152-D/2017, article 14.
Summarized, the DGAE wants entities to put the following text on their invoices:
“A responsabilidade pela gestão dos resíduos de XXXXXXXXX foi transferida para a (s) Entidade (s) Gestora (s) XXXXXXXXXXXX. Mais informações, incluindo os valores das prestações financeiras fixadas a favor daquelas, em www.xxxxx.pt" .
Roughly translated, the above segment means:
“Responsibility for waste management of XXXXXXXXX has been transferred to Managing Entity (-s) XXXXXXXXXXXX. Further information, including the amounts of the financial installments fixed in favor of these, at www.xxxxx.pt”.
With this Joint Circular, adding the above mentioned (Portuguese) text becomes an obligation under Portuguese Law. Entities shall comply with this obligation from 1 January 2020 onwards.
Do you wonder if your company has to register for environmental compliance, within the EU or elsewhere? Or do you wonder if you are compliant with the Portuguese obligations? Do not hesitate to give us a call! Call +31 (0) 88-4321800 or send an e-mail to email@example.com and we would love to answer all of your questions.
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Source: DGAE - Visible Fee