Invoice Processing and Tax Archive Rules – Deadline Extension

Invoice Processing and Tax Archive Rules – Deadline Extension

EA BriefFiscalTax

01 July, 2019

Was published the Order No. 254/2019, which extended the deadline for compliance with some of the obligations established in Decree-Law No. 28/2019 of February 15, 2019, that regulates the processing of invoices and other tax relevant documents, as well as the obligations regarding the archiving rules of such documents.

Taking into consideration that certain requirements established by Decree-Law no. 28/2019 imply additional costs and the need for adjustments by taxpayers, this Order establishes that the following obligations may be fulfilled until 1 January 2020, without any penalties:

• Obligation of exclusive use of billing software programs previously certified by the Tax Authorities, foreseen in article 4 of the Decree-Law for taxpayers who were not covered by this obligation according to the Ministerial Order no. 363/2010; and,
• Obligation to ensure the general requirements of the billing and accounting software programs foreseen in article 11 of the Decree-Law, regarding the operational integrity, the integrity of the supporting data and the availability of the relevant technical documentation of the mentioned software programs, considering that this obligation was not yet required.

 

The order also states that the obligation of the taxpayers to communicate the information relating to the establishments provided for in article 34 of Decree-Law No. 28/2019 may be fulfilled until 31 October 2019 for taxpayers already exercising activity or with start of activity up to 30 September 2019. All other taxpayers should perform the communication within 30 days from the start of activity or changes on the activity.

The Tax Authorities shall publish, until 1 October 2019, a guidance to clarify some doubts that have been raised regarding some aspects of Decree-Law No. 28/2019, of 15 February.