Portugal has just passed Law-Decree 48/2020, which revokes some obligations that were established in 2019 during the mini e-invoicing reform. Among the obligations stipulated by last year’s Law-Decree 28/2019, taxable persons were to communicate a set of information to the tax authority, including the identification and localization of the company’s establishments that were issuing invoices, the identification of the hardware used for the issuance of invoices, and the registration certificate of the software used to issue invoices. Acknowledging difficulties in the implementation of these notification requirements, the Portuguese government has now released taxable persons from these obligations. It is noteworthy that the other provisions from the Law-Decree 28/2019 are still in force.
PORTUGAL: New Law Decree-48/2020 removes notification requirements
Gabriel Pezzato
August 11, 2020
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Author
Gabriel Pezzato
Gabriel Pezzato heads up the EMEA Regulatory Analysis & Design team at Sovos, where he leads regulatory research across VAT and other indirect taxes. Based in Stockholm, Gabriel brings expertise in tax, corporate, and public finance law, with a focus on tax controls, including e-invoicing and tax filing. He holds a law degree and a specialization in Tax Law from Brazil, as well as an LL.M. in International and European Tax Law from Uppsala University, Sweden.
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