e-Invoicing in Portugal

factura electrónica portugal

SAFT-PT

In 2008, Portugal’s General Directorate for Contributions and Taxes (DGCI) launched a project for the electronic declaration of invoices, transport documents and accounting activities in XML format called SAF-PT. On one hand, the Portuguese administration requires that these three types of electronic documents be sent in a mandatory way: electronic accounting reports, electronic VAT declarations and electronic transport documents.

Electronic invoicing will be mandatory for e-Procurement processes in Portugal from 2020. The Public Administration Shared Services Entity, eSPAP, will be the coordinating body for the rollout of e-invoicing in Portugal.

Tax authority: 

AT - Tax and Customs Authority

Mandatory status

e-Invoicing deadlines

  • Mandatory adaptation of public administrations: By 18/04/2019, Portuguese public administrations and institutions should have their information systems adapted to the e-Invoicing model. This deadline extends until 04/18/2020 in the case of local public administrations.
  • Requirement for suppliers (large companies): The deadline for e-Invoicing issuance by this group of companies is April 2020.
  • Requirement for SMEs and micro-businesses: The deadline for adoption by companies not assigned to the previous group is 31/12/2020.

Other electronic requirements

  • As of July 1, 2018, systems must be able to record the necessary information to generate accounting files and companies must declare all accounting activity electronically in SAFT-PT format to the tax authority.
  • Electronic VAT declaration became mandatory in April 2014.
  • It is required that VAT taxpayers inform the Portuguese Tax and Customs Authorities (AT) about the transport of documents prior to the movement of goods.

Administrative transactions required

Businesses must have a remote system approved by the la AT to carry out the SAFT declaration process for each invoice issued. EDICOM SAFT-PT is a certified invoice issue solution.

e-Signature

The e-invoice per se does not require application of an e-signature, as long as the issuance method ensures the integrity and authenticity of origin in the terms laid down in the European directives. However, an e-signature is required for the SAFT-PT document which must be issued for each invoice generated.

Print format

There is no set printout format for the visual representation of e-invoices. Nevertheless, Portuguese legislation stipulates the obligation to print in the physical invoice the authorization code returned by the Tax Authority after the associated SAFT is declared.

Format

The invoice format will be UBL 2.1, approved European standard. The SAFT-PT document requires a structure with XML syntax.

Fiscal control

The SAFT-PT must be generated from an IT system approved by the AT (Tax and Customs Authority), and declared to the Tax Authority via web services. The invoice to be sent to the customer must contain a unique code which is obtained along with the response from the Tax Authority when the SAFT is declared. This code includes the signature of the previous invoice, so that sequential issuing of invoices is assured.

Storage

Invoices must be kept for 10 years by both issuer and recipient.

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