The deadline for companies to communicate December invoices to the Tax Authority (AT) was extended until January 9, 2026, because of the New Year festivities, the Government decided.
The change in the deadline was formalized by the Secretary of State for Fiscal Affairs, Cláudia Reis Duarte, in an order signed on December 22nd and published on the Finance Portal.
Under normal conditions, the deadline for sending billing data for the month of December to AT would be January 5, 2026.
However, as “it will correspond to the second business day after the New Year festivities”, taxpayers required to send the data will have four more days to comply with their tax obligation, as provided for in the order.
“The communication of the invoices referred to in paragraphs 1 and 2 of article 3 of decree-law no. 198/2012, of August 24, referring to the month of December of the current year” can be made, “without any additions or penalties, until January 9, 2026”, reads the order.
The Secretary of State who oversees the tax area justifies the extension with the need to “allow the best conditions for compliance with tax obligations, in order to ensure the quality of the elements reported”.
According to the diploma that regulates the rules for sending this data through SAF-T files, the usual deadline for companies to submit on the Finance Portal “the elements of the invoices issued under the terms of the VAT Code” and “the elements of the documents that enable the checking of goods or provision of services and receipts” is the 5th of the month following the issuance of the invoices.