Portugal optional live reporting on B2C VAT e-invoices
- EU VAT
- Jun 7, 2019 | Richard Asquith
Portugal has implemented an optional B2C live electronic invoice reporting regime. This offers VAT registered businesses the option to forgo the obligation to issue invoices for sales to consumers.
Under a May decree of the Ministry of Finance, instead of issuing paper invoices on taxable supplies to consumers, VAT registered businesses can report transactions electronically if they follow these three requirements:
- e-Invoices are submitted live to the tax office via;
- The vendor is using government approved invoicing software; and
- The taxpayer is compliant with mandatory Standard Audit File for Tax (SAF-T) submissions
Submissions of e-invoices can be done through a special online portal, Entidade de Serviços Partilhados da Administração Públic (eSPap). This replaced the option of paper or PDF invoices. This has been in place since January 2018 for optional submission of B2G invoices – which are to be mandated this year.
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