Order no. 254/2019-XXI, of the Secretary of State for Tax Affairs, was published in the Tax Authorities' website, determining the extension of the deadline to comply with certain obligations resulting from the SIMPLEX + program, implemented by the Decree-Law no. 28/2019, 15 February, from 1 July 2019 to 1 January 2020
The Portuguese Tax Authorities (“PTA”) come to meet the taxpayers’ request to extend the referred deadline, taking into account the time and costs necessary in order to deal with the new technological solutions proposed.
In this context, the taxpayers obliged to use certified invoicing software from 1 July 2019 since their annual net sales is higher than 75.000,00 EUR in 2018, now see the deadline extended to 1 January 2020.
On the other hand, the update of the invoicing programs in accordance with this legislation, which was also necessary to be implemented until 1 July 2019, has now been extended to 1 January 2020 as well.
It has also been established in the present Order that the PTA will publish administrative guidelines until 1 October 2019 in order to clarify countless doubts that have been raised relating to the referred legislation.
We note, lastly, that it remains to be clarified whether VAT taxable persons who do not have a head office or a permanent establishment in Portugal (usually designated as “VAT registration”) will also be obligated to use invoicing software previously certified by PTA. We are hopeful that the new administrative guidelines will provide some insight on this issue.