Time of supply – tax points (Portugal)
The basic tax point for supplies of goods is the date that the goods are delivered or otherwise made available to the customer. The basic tax point for services is the date that the services were performed.
An invoice must be issued by the fifth day following the basic tax point. The actual tax point will be the date that the invoice is issued. If the business does not issue an invoice
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Web page updated on 17 Mar 2025 16:11