Technical Posts

Signing and Reporting of Working Documents

September 26, 2017

Primavera has issued a new statement regarding the signing and reporting of Working Documents.

Statement issued by Primavera regarding the "Signing and Reporting of Working Documents":  Following the statements issued on 25 May (private sector) and 9 June (public sector), PRIMAVERA is providing updated information on the position it has adopted regarding the legal context of Working Documents introduced by Ordinance no. 302/2016 of 2 December. Among the changes regulated by that Ordinance, and compared with the previous text of the law, it was understood that it had become mandatory to include the so-called Working Documents, such as Purchase Orders, Quotations and Pro-formas, among others, in the SAF-T (PT). However, doubts remained as to whether these documents had to be signed, and these doubts led to a request for clarification being submitted to the Portuguese Tax and Customs Authority (AT). Although PRIMAVERA maintains its previous understanding, not least because the ordinance identifyi...
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