The amendments made to the rules of invoicing by Decree-Law number 197/2012, of 24 August, continue to raise several issues to the economic operators.
In this context, the Ruling number 30156/2013 clarifies the application of paragraph 14 of the Article 36 of the VAT Code, concerning the issue of invoices on pre-printed paper.
We recall that the article provides that in the invoices processed through computer systems all the compulsory statements should be entered by the respective program. Due to this obligation, it has been called into question the possibility of deduction of VAT on the invoices that are not issued in accordance with paragraph 14 of the Article 36 of the VAT Code.
Through the Ruling number 30156/2013, the Portuguese Tax and Customs Authority clarifies the following points:
The full content of the Ruling is available at the following link: Ruling 30156/2013.