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Portugal provides further guidance on invoicing

  • VAT
  • 05 August 2014 | Richard Asquith

Portugal provides further guidance on invoicing

The Portuguese VAT office has provided new updates on invoice requirements.

This includes details of the use of software packages and the use of multi-page invoices. In the latter case, the PTA requires disclosure on all pages of the document the sequential paging and page-by-page accumulated totals.

The new guidance, Order nr. 8632/2014, should be read in conjunction with the implementation of the EU 2nd Directive on VAT Invoices, which introduced the option for companies to produce electronic invoices instead or alongside paper invoices. Portugal introduced e-invoices compliance guidance in July 2013.

Portugal still requires companies to retain invoices for 10 years.


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 this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.