Portugal: Postponed deadline; certified invoicing software used by VAT-registered entities

Portugal: Certified invoicing software

The deadline for entities not established in but registered for value added tax (VAT) purposes in Portugal regarding the requirement to issue invoices by means of certified invoicing software has been postponed to 1 July 2021 (from the original deadline of 1 January 2021).


Beginning July 2021, the use of a certified invoicing software by these VAT-registered entities in Portugal will be mandatory whenever the supply of goods and services is considered to be located in the Portuguese territory and the amount of VAT to be paid is an obligation of the supplier.

Read an October 2020 report prepared by the KPMG member firm in Portugal

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