Invoices may be sent to the Tax and Customs Authority (AT) by the issuing entities, in 2023, up to the eighth of the month following the issue in question, “without any additions or penalties.” This is a three-day extension of the deadline, as the 2022 State Budget Law stipulates that this information must reach the Finance Department by the 5th of each month.
This measure is part of an order signed by the new Secretary of State for Tax Affairs, Nuno Santos Félix, published this Tuesday on the Finance Portal. It also extends the deadline for sending inventory by companies by one month and expects PDF invoices to continue to be accepted throughout 2023.
With regard to the dispatch of invoices to the tax authorities, there is another novelty: during 2023 the system of “Issue Informational Alerts and Compliance Support”, created with taxpayers in mind who do not comply with legal dispatch, will be implemented the month following the issuance.
The deadline for sending invoices – that is, the electronic invoice feed – has been progressively shortened over the years, also for anti-fraud and evasion reasons. In 2018, this can take place until the 18th of the month, and in 2019 it is extended to the 15th; In the past three years (2020, 2021, and 2022) the limit has been the 12th of the month following issue.
With the state budget for 2022, it was decided that it would become the fifth, but a deadline was set for operators to adapt, so the new rule will only enter into force on January 1, 2023.
It has now been concluded, however, that this adjustment will not yet be complete, and the responsibility does not lie with the taxpayer alone. There’s also “the presence of AT-approved IT billing software without real-time calling functionality, and in some cases, even without a monthly ‘web service’ read on the order of the Secretary of State.”
Nuno Félix is also taking the opportunity to promote changes regarding the certification of computer software by the Treasury Department, which must now include “the technical specifications necessary to deliver invoice items (or equivalent documents) to the AT, either through a web service, in real time, or through Monthly web service “, expects demand.
Stocks until February 28th
Another tax obligation that will also be more flexible in 2023 is to send inventories, which may also occur without additions or penalties, until February 28 (or until the end of the second month after the end of the tax period, for companies that choose an annual tax period other than the calendar year). The deadline for this application is January 31st.
Nuno Santos Félix’s order also states that invoices in PDF format will continue to be accepted for another year as if they were electronic invoices for all purposes stipulated in the tax code.
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