2023 – new invoicing obligations for VAT registers in Portugal

© Catarina Mantero

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):

  1. Apposition of ATCUD code in invoices and other tax relevant documents;
  2. Monthly reporting of invoices/rectification documents;
  3. 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_Updated

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