Portugal VAT invoice series number pre-clearance

Portugal is to tighten-up its e-invoicing requirements for 2019. It is implementing a range of requirements on B2B and B2C electronic invoices, including the requirement to obtain government controlled invoice numbers.

The changes include:

• Lowering the threshold for resident businesses to use certified invoicing software to €75,000 for 2019 and then €50,000 for 2020.
• The obligation to apply in advance to the Portuguese Tax and Customs Authority for unique invoice series range of numbers to be used for future sales invoices. The unique number, UUID, must be accompanied by a QR Code on the printed version of any invoice. This is similar to the Brazilian Nota Fiscal.