Decreto-Lei n.º 28/2019

Publicação: Diário da República n.º 33/2019, Série I de 2019-02-15
  • Emissor:Presidência do Conselho de Ministros
  • Entidade Proponente:Finanças
  • Tipo de Diploma:Decreto-Lei
  • Número:28/2019
  • Páginas:1244 - 1256
  • ELI:https://data.dre.pt/eli/dec-lei/28/2019/02/15/p/dre/pt/html
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Summary in plain english (Without legal value)

What is it?

This decree-law integrates all the rules on the processing of invoices and other important tax documents, as well as on the keeping of the companies’ accounting elements. It promotes the issue of paperless invoices and the use of electronic documents archive systems regarding the:

    • value added tax (VAT);
    • corporate income tax (IRC);
    • personal income tax (IRS).

What is going to change?

Upon the consumer’s acceptance, the invoices are no longer printed on paper and they now may be issued electronically, made available at the Finances portal and sent electronically by the seller.

The archive system of the companies’ accounting elements may be fully electronic, even for documents processed on paper, which may now be scanned and electronically archived.

These systems may be kept in Portugal, as well as in any Member-State of the European Union, provided that the access is ensured through terminals located in Portugal and, through an authorization by the Tax and Customs Authority (AT), these may also be located outside the European Union’s territory.

The communication of inventories for the taxpayers covered by the IRS or IRC simplified scheme is wavered.

The tax obligations for the taxpayers who exercise an economic activity of itinerant leisure, such as carousels or bumper cars, are simplified.

A larger set of companies is bound to exclusively issue invoices through certified computerised invoicing programmes and it is envisaged that AT shall provide, in the future, a free invoicing application.

From 2020, the invoices will include a document’s single code and a bidimensional barcode (QR Code) to reinforce the control and the fight against fraud and tax evasions, which will also allow the taxpayers to communicate expense invoices, for the purposes of IRS deduction, even if these do not include their tax identification number.

Therefore, it allows:

    • a wider use of computerised invoicing programmes;
    • a digital archive of accounting documents;
    • a decrease in expenses;
    • a wider use of computerised means.

What are the invoices’ issue means available for the taxpayers:

    • Computerised invoicing programmes, including invoicing applications provided by AT;
    • Electronic means, namely registers, electronic terminals or electronic balance;
    • Documents pre-printed in authorized printing companies.

These computerised programmes must be previously certified by AT and mandatorily used by the taxpayers, provided that their turnover is higher than 75.000€ in 2019 and 50.000€ from 2020.

What are the new requirements for the documents processed electronically submitted to the consumer to assess the sold goods or services (for instance, the submission of a (pre) invoice or of a consultation in an electronic device):

    • Document’s sequential number;
    • Date and hour of issue;
    • Name of the company and tax identification number of the goods or services’ provider.

What is the period for the keeping of books, registry and support documents:

The taxpayers are bound to save and keep the books, registry and correspondent support documents for a period of 10 years, provided that all the data therein is kept in digital format. If the taxpayers exercise rights with a longer period, they must keep these elements until the expiry date for the liquidation of the correspondent taxes.

Regarding the issue of transport documents and its validity:

The transport documents are issued electronically or in paper format, using documents pre-printed in authorized printing companies and are communicated to AT before the beginning of the transport through the electronic data transfer or, in the case of the ones printed on paper, they are communicated by phone and subsequently inserted on the Finances portal, until the 5th business day following the transport.

The documents may be issued through:

    • a computerised programme certified by AT;
    • the Finances Portal;
    • paper, using duly authorized pre-printed documents.

The documents must be kept until the end of the 4th year following its issue and the transport documents are aimed for the sender and the recipient, as well as ones aimed for tax inspections which have not been collected.

What advantages does it bring?

This decree-law aims to:

    • establish the rules of implementation of the paperless invoice;
    • simplify the relationships between AT and the taxpayers and between the latter and their suppliers;
    • promote the documents’ dematerialisation and the use of electronic archive systems of the companies’ accounting elements;
    • promote the transparency and fight against tax fraud.

When does it enter into force?

This decree-law enters into force on the day following its publication, but some of the rules only takes effect from 1 January 2020.

This text is intended to present the content of the legal act in accessible, plain and understandable language for citizens. The summary of the legal act in plain language has no legal value and does not replace the consultation of the legal act in the Diário da República.