e-Invoicing in Portugal

factura electrónica portugal

E-invoicing in Portugal, as in other European countries, has only been regulated in the area of public authorities complying with the guidelines laid down by European Directive 2014/55/EU. According to Decree 123/2018 published in December 2018, all Portuguese public bodies are expected to handle electronic invoicing by 2020. The eSPAP Government Shared Services Entity is the umbrella organisation for e-invoicing implementation designated by the Ministry of Finance, Infrastructure and Housing.

Tax authority: 

AT - Tax and Customs Authority

Mandatory status

B2G e-invoicing Mandatory adaptation by public authorities: It became mandatory for Portuguese public authorities and institutes to adopt their IT systems to the e-invoicing model by 18/04/2019. This term is extended through to 18/04/2020 in the case of local public authorities. Mandatory adoption by suppliers (large enterprises): The deadline for this group of enterprises to issue e-invoices is April 2020. B2G e-invoicing Mandatory adaptation by public authorities: It became mandatory for Portuguese public authorities and institutes to adopt their IT systems to the e-invoicing model by 18/04/2019. This term is extended through to 18/04/2020 in the case of local public authorities.
Mandatory adoption by suppliers (large enterprises): The deadline for this group of enterprises to issue e-invoices is April 2020.
Mandatory adoption by SMEs and microenterprises: The adaptation deadline for enterprises not covered by the previous group is 31/12/2020.

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

Electronic invoices do not require the use of an electronic signature so long as the delivery method ensures the integrity and authenticity of the source under the terms arising from the European directives.

Format

The two formats approved by the European Union and adapted to the Portuguese market can be used in mandatory B2G invoicing: UBL 2.1 “CIUS-PT” and CEFACT “CIUS-PT”

Storage

Issuer and recipient must both archive invoices for 10 years. The EDICOM long-term e-archiving solution ensures that documents comply with integrity guarantees throughout the time they are archived on the platform.

Links of interest

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