Taxpayers subject to Personal Income Tax (IRS) or Corporate Income Tax (IRC) in Portugal who use invoicing software …
Taxpayers subject to Personal Income Tax (IRS) or Corporate Income Tax (IRC) in Portugal who use invoicing software produced internally or by a company integrated in the same economic group, of which they own the respective copyright, are required to use such software duly certified by the Portuguese Tax Authorities as of October 1, 2014.
This obligation was initially intended to come into force in January 1, 2014. This deadline has been successively postponed by the Portuguese Government, due to the great number of certification requests, received by the Tax Authorities and the need to implement and test the software. Order no. 247/2014-XIX, of June 30, issued by the Secretary of State for Tax Affairs has now postponed the entry into force of this obligation to October 1, 2014.
Conceição Gamito and Catarina Belim
Vieira de Almeida & Associados
