The Decree-Law no. 28/2019, of February 15, regulating the obligations related to issuing of invoices and other fiscally relevant documents and keeping of the books, records and other supporting documents, entered into force on February 16. This Decree-Law also establishes an obligation to exclusively use billing programs certified by the Portuguese Tax Authorities ("PTA") provided that certain conditions are met.
Considering that implementing such programs entails additional costs and adjustments to be made by the taxable persons covered by the referred Decree-Law, the certified accountants and the billing software development companies, as well as the PTA themselves, the deadline to comply with this obligation has already been extended on two different occasions: it was first extended to July 1, 2019 (Order no. 85/2019.XXI of the Secretary of State for Tax Affairs) and, more recently, to January 1, 2020 (Order No. 254 / 2019.XXI of the Secretary of State for Tax Affairs).
As such, the deadline to implement (or update) a billing software certified by the PTA by taxable persons who had a turnover of more than € 75,000.00 in 2018 was extended to January 1, 2020.
It is expected, as stated in the Decree-Law no. 28/2019, of February 15, that the PTA will provide taxpayers with an application free of charge complying with the legal requirements of the billing programs to be implemented or updated, before this obligation entering into force.
Furthermore, due to the issues regarding the universe of taxable persons covered by these new rules, notably, if non-residents without a permanent establishment in Portugal, non-profit organizations and Private Institutions of Social Solidarity are covered by the scope of the diploma or not, the most recent Order of the Secretary of State for Tax Affairs determined that the PTA must issue, until October 1, 2019, the essential administrative guidelines for the clarification of these and other doubts that have been raised regarding the regime provided for in the Decree-Law no. 28/2019, of 15 February.