Flash fiscal / Tax flash

8 janeiro 2013 8 January 2013

Novas regras de faturao Instrues complementares New rules on invoicing Aditional instructions
Foi publicado o Ofcio Circulado n. 30141 que contm instrues complementares ao Ofcio Circulado n. 30136, referente s novas regras de faturao. Das novas instrues, salientam-se as seguintes: Apenas a fatura, fatura-recibo e a fatura simplificada cumprem a obrigao de faturao, na medida em que contenham os requisitos dos artigos 36 n. 5 ou 40 n. 2 do CIVA; As notas de crdito e as notas de dbito podem ser emitidas pelos sujeitos passivos adquirentes dos bens ou destinatrios dos servios, desde que: i. ii. Resultem de acordo entre os sujeitos passivos intervenientes; O valor tributvel da operao ou o imposto correspondente sejam alterados por qualquer motivo, incluindo inexatido; It was published the Tax Circular no. 30141 which contains additional instructions to the Tax Circular no. 30136, regarding the new invoicing rules.

From the new instructions, we highlight the following:

Only invoices, invoices-receipt and simplified invoices fulfill the invoicing obligations, to the extent that are in compliance with the invoicing requirements foreseen in articles 36 (5) or 40 (2) of the Portuguese VAT Code; Credit notes and debit notes can be issued by the acquirer of goods or services provided that: i. ii. It results from an agreement between the supplier and the acquirer; The taxable amount or tax are amended for any reason, including inaccuracy;

iii. Contenham os elementos a que se refere o artigo 36 n. 6 do CIVA, nomeadamente a referncia fatura a que respeitam.

iii. They include the requirements foreseen in article 36 (6) of the Portuguese VAT Code, namely the reference to the invoice to which they relate.

Flash fiscal / Tax flash

8 janeiro 2013 8 January 2013

Novas regras de faturao Instrues complementares New rules on invoicing Aditional instructions
Na concesso de descontos de rappel, quando no seja vivel a referncia s faturas a que o documento retificativo respeita, podem os sujeitos passivos identificar o perodo temporal a que se refere. For annual discounts, whenever the reference to the invoices to which the document refers to is not feasible, taxable persons can identify the time period to which it refers.
Para qualquer esclarecimento, contactar / For further information PricewaterhouseCoopers & Associados - SROC, Lda. Rua Sousa Martins, 1 - 4, 1069-316 Lisboa/Lisbon - Portugal Tel. +351 213 599 000 Fax +351 213 599 995 pwc.tax@pt.pwc.com

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