Flexibilization of the tax calendar

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FLEXIBILIZAÇÃO CALENDÁRIO FISCAL

The Secretary of State for Tax Affairs has ordered a relaxation of the tax calendar.

Despacho n.º 8/2022-XXIII, de 13/12, do SEAF

Communication of inventories to the AT

  1. The communication of the elements of invoices and other fiscally relevant documents to the E-Fatura Portal (art. 3 of Decree-Law 198/2012, of 24 August) can be made until the 8th day of the month following their issue, without any penalty;
  2. In relation to the communication obligations in August, this is transferred to the last day of that month, working day or not (article 57-A of the LGT).

The tax administration will implement an alert system, sending out communications to support compliance to taxpayers who do not make this report on time (until the 5th day of the month following the issue of the invoice.

Electronic invoices for tax purposes

  1. Inventory reporting for 2022 tax period can be done until the end of February 2023, or until the end of the 2nd month following the end of the tax period for taxpayers with a tax period different from the calendar year;
  2. Inventory reporting continues to be made without the respective valuation, using the reporting file format initially set out in Order-in-Council no. 2/2015, of 6 January. The valuation of inventories provided for in Ministerial Order no. 126/2019, of 2 May continues not to be reported.

Electronic invoices for tax purposes

It continues to be possible to use mere “PDFs” when issuing invoices during 2023, being considered as electronically processed invoices for tax purposes under article 12 of Decree-Law no. 28/2019 and article 10 of article 36 of CIVA.

References

Administrative Order No. 8/2022-XXIII, SEAF, dated 13.12.2022

Source: OCC

Golden Executive – Consultores, Lda | Technical Advisory Department

This text is merely informative and does not exempt the reading and interpretation of the supporting legislation in force, as well as for taking any decision or action that may affect your assets or business you should consult Golden Executive – Consultores, Lda.
Flexibilization of the tax calendar

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