Communication of Invoices – Deadline Extension

23/12/25

In brief

Order No. 166/2025-XXV issued by the Secretary of State for Tax Affairs on 22 December 2025 determined the extension of the deadline for fulfilling the obligation to report invoices to 9 January 2026, without any additions or penalties.





© 2025 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.  

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Rosa Areias

Tax Lead Partner, PwC Portugal

Susana Claro

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Tax Partner – Indirect Tax, PwC Portugal

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