Portaria n.º 52/2002, de 12 de Janeiro de 2002
Portaria n.º 52/2002 de 12 de Janeiro A utilização do sistema de facturação electrónica, previsto no Decreto-Lei n.º 375/99, de 18 de Setembro, e regulamentado pelo Decreto Regulamentar n.º 16/2000, de 2 de Outubro, carece de autorização da Direcção-Geral dos Impostos (DGCI), em face de pedido formulado pelo sujeito passivo da relação jurídica de imposto.
Nos termos do previsto no artigo 10.º do Decreto Regulamentar n.º 16/2000, os modelos de formulário para efectuar os pedidos de autorização ou de alteração ao sistema inicial para utilização da facturação electrónica são aprovados por portaria do Ministro das Finanças.
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