Decree-Law n. º 198/2012 of the 24 th of August - which entered into force on 1 st of July - introduced significant changes in the scheme of assets object of transactions subject to VAT, approved by Decree-Law n. º 147/2003 of the 11 th of July. As so, it became mandatory the electronic communication to the Tax and Customs Authority of the shipping documents prior to the freight transport of the goods.

However, in order to facilitate the gradual adaptation of companies to the new regime a period until the 15 th October was established by Order of the Secretary of State for Fiscal Affairs, during which there are  no sanctions for breaches of the duty of previous electronic communication of the transport documents.