Portugal e-invoice Factura VAT assessments in COVID-19 crisis

Portugal is to switch its Value Added Tax assessments to using transactional information gathered by its e-invoice system, e-Factura. Portugal has recently delayed again filing and payment dates for VAT returns due to the disruption caused by the pandemic. The option to rely on VAT invoices submitted to the e-Facura system will only be available to resident businesses.

The criteria is as follows:

1. Incorporated in 2020; or
2. Dormant through 2019 and did not restart until the beginning of 2020; or 
3. 2019 Sales of €100,000 or below in 2019.

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Portuguese E-factura invoice 

In 2015, a new digital signature invoice approval system, E-Factura, was introduced for the approval of invoices with NIF numbers. Companies providing SAF-T submissions are not required to comply with this system.