Portugal delays the introduction of live VAT invoice reporting until 1 July 2019


The Portuguese government have delayed the introduction of the new mandatory real-time invoice reporting regime for VAT registered companies that sell to government bodies, until 1 July 2019.

Originally, this was planned to be introduced from January 2019 and will require businesses making these types of supplies, to send their invoices to the tax authorities for checking at the same time as they are issued to their customer.

Once implemented this new invoice-reporting regime should prevent common errors on these types of invoices and prevent VAT fraud in the country. If successful, it will likely be extended to all business-to-business (B2B) taxpayer transactions in the future.