noticia legislação

2023-01-04

Clarification - Invoicing of fishing professionals authorized to sell outside the auction under the legislation in force

Taking into account the entry into force of Ordinance No. 195/2020, of 13 August, which amends the billing system, under Decree-Law No. 28/2019, of 15 February, and establishes rules relating to invoicing and obligations relating to the processing of invoices and other tax-relevant documents, from 1 January 2023, invoices must now include a unique document code (ATCUD).

For the purposes of controlling catches and paying fees and Social Security, they must be submitted to the services of DOCAPESCA, Portos e Lotas S.A., electronically within 48 hours and on paper within 15 days as provided for in paragraph 1 of article 6 of Ordinances n.º 197/2006 in its current wording, copy of the bills of sale/invoices purchased at the DGRM (which are no longer valid for tax purposes) together with the invoice which can be purchased at a printer certified by the Tax Authority (with ATCUD indication).