There are new obligations related to invoicing that are expected to apply, from 1.1.2023, to all non-established VAT registers that must issue invoices in Portugal from certified invoicing software (e.g.: local sales with VAT, exports, intracommunity deliveries of goods to another Member State):
- Apposition of ATCUD code in invoices and other tax relevant documents;
- Monthly reporting of invoices/rectification documents;
- Monthly reporting of absence of invoices – expected to be postponed.
Check a summary of these obligations here:
Watchout List – New invoicing obligations 2023_VAT registers_Portugal_UpdatedRequest Info