How to report to the Tax Authority that no invoices were issued in a given month?
One of the new tax obligations, in effect since 2023, is reporting the non-existence of invoices issued in a given month. This obligation is related to the SAF-T communication and results from Article 317 of the 2022 State Budget Law.
⚠️ Important: any entity that does not issue invoices during a given month must report this to the Tax Authority by the 5th of the following month, even if automatic webservice communication is configured.
1How to report
- Go to the e-fatura portal;
- Click Faturas, then Sr. Emitente;
- Log in;
- Click Comunicar in the new Comunicação mensal por inexistência de faturação section.