Beginning in January, paper invoices will start to be phased out with transactions transmitted in real time directly to the “AT” (Tax Authority). Consumers will only receive a hard copy if requested. It is another step towards the dematerialisation of invoices as part of the Simplex + initiative. In the initial phase, merchants must install the applications to establish a direct link to the Finanças’ e-fatura system via a “QR” (quick response) code. Consumers will no longer need to give out their taxpayer number.
The “AT” (Tax Authority) plans to send access passwords by 31 March to those who reported their individual income tax return on paper last year. These taxpayers will receive notice that they will only be able to deliver their IRS over the internet this year. In 2017, there were still approximately 280,000 taxpayers who chose to buy and complete the various paper IRS forms out of a total of 5,600,000 submissions.
Following the previous introduction of the “Automatic IRS” which prefills personal income tax submissions for millions of Portuguese taxpayers, other 2018 IRS declarations must only be declared electronically via the Internet. Paper forms are no longer available. Those who lack a computer or the necessary skills can get help at one of the Citizen Shops or via their local “AT” agency.