The reporting obligation on the establishments where invoices are issued has been suspended

The Portuguese Government suspended the obligation to communicate electronically to the Tax Authority the following information:

• The identification and location of the company's establishments where invoices and other relevant tax documents are issued;
• The identification of the equipment used to issue invoices and other relevant tax documents;
• The identification of the certificate number of the program used in each equipment, when applicable;
• The identification of distributors and installers who have sold and/or installed the invoicing solutions.

We recall that this obligation has been implemented by the SIMPLEX+ Programme in article 34 of Decree-Law no. 28/2019, of 15 February. Initially this obligation had to be fulfilled until 30/06/2019, later extended to 30/06/2020 by Order no. 4/2019-XXII-SEAF, of October 30.

This suspension, until the consolidation of the existing legal framework on this matter, was decided by Order no. 239/2020-XXII, of July 1, of the Secretary of State for Tax Affairs.