Order No. 166/2025, of 22nd of December
Order No. 166/2025 – XXV of the Secretary of State for Tax Affairs, of 22nd of December, extends the deadline for the communication of invoices relating to the transfer of goods and the supply of services provided for in paragraph 2 of Article 3 of Decree‑Law No. 198/2012, which determines that such communication must be made by the 5th day of the month following that of their issue.
Order No. 166/2025 further provides that natural or legal persons who are subject to the invoicing rules in Portuguese territory under Article 35‑A of the VAT Code and who carry out transactions subject to VAT in Portugal may communicate the invoices issued under the VAT Code, relating to the month of December 2025, up to 9th January 2026.
