Decree-Law no. 28/2019, of 15 February

Decree-Law no. 28/2019, of 15 February was published in Diário da República, which changed some rules regarding the obligations to process invoices, keep books, records and the respective supporting documents.
In accordance with paragraph 8 of article 43 of this document, the obligation to deliver the SAF-T PT file to the efatura portal (communication of invoices referred to in paragraph 2 of article 3 of Decree-Law 198/2012, of 24 August), will be made until the 15th of the month following the invoice issue.

Therefore, during the year of 2019 (for the months of February and later), communication to the Tax Authority of the invoicing elements will have to be made no later than the 15th of the following month. Therefore, for example, the communication related to the month of February, should be made no later than the 15th of March.

Also under the terms of paragraph 2 of article 3 of Decree-Law no. 28/2019, of February 15, it is established that as of 2020, this type of communication to the Tax Authority is required until the 10th of the month following the invoice issue.