In the final stretch of the year, some measures were established to make a number of declarative, payment and billing obligations for 2023. Deferral of VAT payment in 2023 A permanent deferral system for the delivery of vat amounts has been established, which enters into force on 1 January 2023. Taxpayers may, without the need …
Flexibilization and postponement of various obligations Read More »
Communication of invoice elements The communication of the elements of invoices and other tax-relevant documents issued in 2023 may be made until the 8th of the month following that of their issue, without any increase or penalty (although the legal deadline for this purpose is the 5th of the following month). In the month of …
Starting on January 1, 2023, it will be mandatory to create the single document code (ATCUD) on any invoice or fiscally relevant document. The ATCUD makes it possible to uniquely identify a document, regardless of its issuer, the type of document and the series used. This measure has two main objectives: To communicate series to …
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Compulsory tax representation after Brexit – Deadline until 31 December 2022 The designation of tax representative by natural and legal persons who were registered in the tax and customs authority database on 31 December 2020, with address in the United Kingdom, may be held until 31 December 2022, without penalty. Such appointment is mandatory in …
Flexibilization of payment in the 2nd half of 2022 In a context of mitigating the effects of the armed conflict in Ukraine on companies, the supplementary tax deferral regime to be met in the second half of 2022 was revised, now covering all companies operating in Portugal. Thus, vat and withholding obligations at the source …
