March 10, 2026
On February 25, a working meeting was held between the AGT and associative entities (GTE, OCPCA, ECODIMA, and ACIN) to analyze the main constraints identified by taxpayers and their representatives, having been issued a Press Release (attached).
Among the topics discussed, we highlight the following due to their relevance:
- No penalties will be applied to taxpayers who are in violation of the electronic invoicing obligation, provided that (i) they are working to address the challenges they have faced, and that by March 15, (ii) they submit, electronically, all invoices issued since January 1;
- The penalty for the non-submission of the SAF-T (PT) inventory file will not apply for the financial year 2025;
- Beginning in April, invoices issued in invoicing blocks will be uploaded to the AGT invoicing system by the issuing taxpayer for the invoices issued in March. This reporting must be done by completing a form, which will be made available in the system in the coming days;
- Within 30 days, the lifting of the NIF suspension will become automatic, requiring the taxpayer only to correct the irregularities that led to the suspension;
- Regarding ongoing audits, complaints or hierarchical appeals will not be summarily dismissed for alleged lateness whenever the notification has been made exclusively through the Taxpayer Portal, and the AGT has not confirmed that the taxpayer had access to the notification in question.
