The first change to the State Budget of 2013 introduced changes in the VAT Code regarding the new invoicing rules. 

The changes introduced by Law number 51/2013, of July 24, are now clarified by the Portuguese Tax Authority through Ruling 30149/2013. 

Article 29º, nº 20

Regarding the transfer of goods and the provision of services free of VAT under article 9º of the VAT Code, non-profit organisations, IPSS and public entities may issue other documents for invoice purposes. 

Article 40º, nº 2 e)

The new paragraph allows the issue of simplified invoices for operations that are not subject to VAT. The invoice should refer the reason for not applying the tax. 

Article 57º

The invoices issued by taxpayers subject to the exemption of article 53 of the VAT Code should be marked "VAT - exemption regime" or "VAT - exemption regime - article 53º". 

Article 58º, nº 1

The general invoicing obligation is instituted for taxpayers subject to the exemption of article 53º of the VAT Code.