UPDATE: Portugal delays the introduction of live VAT invoice reporting for non-residents until January 2021


The Portuguese government have again delayed the introduction of the new mandatory real time invoice-reporting regime for non-resident VAT registered businesses until 1 January 2021.

Originally, this was planned to be introduced from January 2020 and required non-resident businesses 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 is designed to prevent common errors on these types of invoices and prevent VAT fraud in the country.