After some unclarity surrounding non-established entities registered for VAT in Portugal it was made clear that non-resident entities without an establishment in Portugal were also required to issue certified invoices as from October 1, 2019. The start date for the requirement to issue invoices through a certified software, is now supposed to be set at January 1, 2021, the date on which Article 2 of Directive 2017/2455 DE 5/12 will enter into force.
However non-resident entities without a permanent establishment in Portugal and established in a non EU country, with fiscal representative under Article 30 of the VAT Code are already required to issue invoices through a certified software. However, the Portuguese Tax Authorities mentioned to have extended the deadline to January 1, 2020 to allow these businesses to adapt to the new invoicing requirements.
Invoices issued through the certified software in Portugal will have a two-dimensional bar code and a unique document code as from January 2020.
Introduction of a new form
In addition to the new invoicing requirements, the Decree-Law imposes taxpayers with new obligations to notify the tax authority with additional information e.g. about the localization of the establishment from where invoices are issued and where they are digitally or physically kept. For this a new form will be introduced that will need to be completed within 30 days after publication of the form.
The above information was received from the Portuguese Tax administration, the official communication is still to be done.