Flexibilization of the fiscal calendar in 2023

Flex calendario scaled

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 August, this obligation of communication for the 31st, whether business day or not.

In 2023, it will also be mandatory to report that there is no Saft file in a given month, i.e. the non-issuance of invoices and tax-relevant documents should also be communicated.

Inventory communication

The communication of inventories for the 2022 tax period may be made until 28 February 2023 (or until the end of the 2nd month following the end of the tax period, for taxpayers with a tax period other than the calendar year) without any increases or penalties.


Until 31 December 2023, PDF invoices are considered electronic invoices for all purposes provided for in tax legislation.

How can Moneris help?

Moneris’ Technical Tax Committee, as well as its expert advisors, are available to help clarify these and other measures that may be implemented in the tax field.

Contact your Moneris manager or use the usual media: info@moneris.pt | 210 316 400.

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