Portuguese Tax and Customs Authority (AT) implements a Plan for Local External Actions

Ms. Simoes Viegas Maria Isabel's picture
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 The Portugese Tax and Customs Authority (AT) started on 8 July the Plan for Local External Actions - PAELAC, under the e-invoice system.

AT started on July 8th. the Plan for Local External Actions - PAELAC, under the e-invoice system, mainly consisting in a series of information actions with following purposes:

i) To provide to the economic agents the clarifications they may need on their invoicing and reporting obligations of the invoice details to AT,

ii) To gather information on the mode and level of compliance of those obligations by each economic agent.

Naturally, where offenses by the economic agents are found to exist, staff shall make notice of them, by developing participation, pursuant to RGIT (General Taxation Infringements Law).

It is intended that, through the use of a simple and uniform methodology applied similarly across the country, the majority of commercial establishments operating in the country will be visited in the long run.

The e-invoice is a structuring project of AT, which allows the administration to be really aware of the economic activity carried out daily. Its operating system, in real time, enables the detection of differences among potential defaulters and the intervention long before the submission of the respective annual returns, placing AT as an inducer of voluntary compliance and not as a mere repressor of avoiding or fraudulent actions.

It is important to point out that the e-invoice is an exclusively designed and developed project within AT, translating its capacity to innovation and implementation of solutions of their employees and management.