Portugal’s 2022 Proposed State Budget has defined Law 12/2022, which states that the submission of documents for the electronic VAT return – the SAF-T billing file – must be submitted by the fifth day of the following month, rescheduled from the current requirement of the 12th day of the month.
Taxpayers who haven’t issued documents are still obligated to communicate this to the Tax Authority by the fifth of the month.
Documents or declarations must be submitted through the Portuguese Tax Authorities Portal. This obligation is due to take effect from 1 January 2023.
Should you have any queries about this change and how it will affect you, our team in Portugal is ready to help.
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All information contained in this publication is up to date on 2022. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.