Use of certified invoicing software for non-established entities with a VAT registration in Portugal
Order 404/2020 of the Secretary of State for tax affair
Order 404/2020 of the Secretary of State for tax affairs
Through the Order 404/2020 of the Secretary of State for tax affairs, it is postponement the deadline for the obligation to issue invoices through a software certified by entities not established in Portugal but registered for VAT purposes in this territory.
This obligation, previously defined to enter in force in 1 January 2021, has been now postponed to 1 July 2021.
Note that the use of a certified invoicing software by entities registered for VAT purposes in Portugal will be mandatory whenever the supply of goods and services is considered located in Portuguese territory and the VAT is due by the supplier.
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