The new OE2022 proposed amendments to Decree-Law No. 198/2012, namely, changing the deadline for communicating invoices. The deadline for communicating invoices to the Portuguese Tax and Customs Authority (PTCA) is now up to the 5th of the following month from 2023 onwards.
Additionally, new billing rules were proposed, including:
- Even if documents have not been issued during a given month, this information must be communicated to PTCA;
- All those who are required to issue invoices or operations subject to VAT are required to communicate the elements of the invoices to PTCA, including all those established abroad, provided that the operations involve consumers located in Portugal;
- In operations within the scope of “Balcão Único OSS”, it is mandatory for all entrepreneurs in Portuguese territory to issue invoices
