The inventory communication for 2022 shall be made by 28 February 2023.

If companies do not meet the stipulated deadlines, they are subject to a fine between € 200 and € 10,000, if you are a taxable person of IRS, and between € 400 and € 20,000 if you are a company.

What are inventories?

The stock inventory is the system of identification, classification and counting of the products that are stored. Basically, it is a list of products and materials available at a given time. These products can be stored on the company's own premises or outside, in distribution centers or other own or leased locations.

Who has to report the inventory?

Since 2015, the communication of inventories to the Tax Authority is mandatory for the following companies, in accordance with Article 3 of Decree-Law No 198/2012of August 24:

  • Singular or collective;
  • With organized accounting;
  • With registered office, permanent establishment or tax domicile in Portugal.

However, since 2020, there are exceptions to the obligation to deliver this document, namely natural or legal persons, to whom the simplified taxation regime applies, in the year to which the inventory relates, regardless of the value of turnover.

Those who do not have stocks, but meet the requirements that require the delivery of inventory, declare on the e-invoice website that they do not have stocks (option "I have no stocks", followed by "Submit").

What is the delivery time of the inventory?

The deadline for communicating the inventory to the Tax Authority is until 28 February of the following year if the tax period coincides with the calendar year. In the event that the period does not coincide with the calendar year, the inventory shall be communicated by the end of the month following the date to which the period ends.

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