|Update:||Compliance Alert - PDF invoices further valid for tax purposes until 30 June 2022|
On 10 November 2021, the Portuguese Secretary of Finance published a Dispatch 351/2021-XXII, introducing further means of alleviating the tax obligations to taxpayers.
Among the new regulations, these are the most significant:
- Extension of the PDF invoices’ validity for tax purposes until 30 June 2022 (previously extended until 31 December 2021);
- Suspension of the implementation of the ATCUD number for 2022, as reported earlier.
The Qualified Electronic Signature (QES) will have to be applied to PDF and other non-EDI invoices for tax purposes, starting 1 July 2022. Only in this case will these documents still be considered valid.
Please note that the dispatch does not affect the QR code requirement - 1 January 2022 remains the mandatory deadline to display it in invoices and other relevant tax documents.