In order to avoid tax evasion and fraud, the Portuguese Tax Authorities (PTA) have defined the rules and requisites that billing systems must fulfil to ensure the non-violation of billing data once it is registered. As a consequence, only billing systems that fulfil the requirements defined in the Law and certified by the PTA can be used.
With effect from 1 July 2021, these new measures will also apply to non-resident businesses that are registered for VAT in Portugal with turnover exceeding €50,000 in calendar year 2020.
As a consequence, effective 1 July 2021, such entities are required to use exclusively billing systems certified by the PTA for issuing invoices and other relevant tax documents. In this respect, businesses may either choose to have their own software certified, use third party pre-certified software, or outsource the process.
For further information or in case of any questions, please contact Susana Claro, susana.claro@pwc.com.
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Michaela Merz 