2023 – new invoicing obligations for VAT registers in Portugal

There are new obligations related to invoicing that are expected to apply, from 1.1.2023, to all non-established VAT registers that must issue invoices in Portugal from certified invoicing software (e.g.: local sales with VAT, exports, intracommunity deliveries of goods to another Member State):

1. Apposition of ATCUD code in invoices and other tax relevant documents;
2. Monthly reporting of invoices/rectification documents;
3. Monthly reporting of absence of invoices – expected to be postponed.

Check a summary of these obligations here:

Watchout List – New invoicing obligations 2023_VAT registers_Portugal_Updated