Sociedade de Advogados - Porto - Lisboa

SEAF Order no. 8/2022-XXIII, of 13 December, from the Secretary os State for Tax Affairs

SEAF Order no. 8/2022-XXIII, of 13 December was published aiming to ease some invoicing tax rules regarding 2023, being the following the most relevant:

– The communication of the elements of invoices and other fiscally relevant documents issued in 2023, may be fulfilled until the 8th day of the month following the issuance of the relevant document, without any penalties;

– The communication of 2022 inventories may be fulfilled until 28 February 2023 or until the end of the second month following the end of the fiscal period, without any penalties;

– Regarding electronic invoices, “PDF” invoices will be accepted during 2023, and will be considered for tax purposes as electronically processed invoices.

António Maria Pimenta | Graça Amaral

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