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Portugal e-invoice Factura VAT assessments in COVID-19 crisis

  • Jul 7, 2020 | Richard Asquith

Portugal is to switch its Value Added Tax assessments to using transactional information gathered by its e-invoice system, e-Factura. Portugal has recently delayed again filing and payment dates for VAT returns due to the disruption caused by the pandemic. The option to rely on VAT invoices submitted to the e-Facura system will only be available to resident businesses.

The criteria is as follows:

  1. Incorporated in 2020; or
  2. Dormant through 2019 and did not restart until the beginning of 2020; or 
  3. 2019 Sales of €100,000 or below in 2019.

Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.

Portuguese E-factura invoice 

In 2015, a new digital signature invoice approval system, E-Factura, was introduced for the approval of invoices with NIF numbers. Companies providing SAF-T submissions are not required to comply with this system.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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