Executive Decree No. 683/25, dated August 22nd, 2025
The Executive Decree No. 683/25 published on August 22nd, 2025, establishes the software data structure and the electronic invoicing model, as well as the respective technical and procedural specifications of the electronic invoicing system.
The referred decree will enter into force on September 22nd, 2025, from which date large taxpayers and state suppliers must issue electronic invoices.
Given the short timeframe that the legislation provides for the implementation of electronic invoicing, as well as the technical issues that still need clarification, KPMG, in partnership with Sovos, is in contact with the General Tax Administration, in order to clarifying these matters, and commits to sharing additional information shortly.
