State budget for 2024

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Proposta de lei aprovada. Propõe as seguintes alterações:

  • The reporting of inventories to the Tax Authority (AT) for the tax period beginning on or after January 1, 2023, will continue to be made without a monetary value;
  • The submission of the SAF-T (PT) file related to accounting, as defined by Ordinance No. 31/2019 of January 24 (IES), will only apply to periods in 2025 and beyond, to be submitted in 2026 or subsequent periods;
  • The deadline for accepting PDF invoices as electronic invoices for all purposes provided by tax law is extended until December 31, 2024.