Portugal issues new VAT e-invoice requirements

Sun 14th Jul 2013

Following the implementation of the 2nd EU VAT Invoice Directive in Portugal from the start of 2013, the tax office has issued a new ruling on the technical obligations for such invoices.  This covers:

  • Control over the process for issuing the Portuguese VAT invoice signature
  • The format of the invoice electronic signature
  • Maintaining control over the original paper and electronic signatures