Electronic invoicing will be mandatory for e-Procurement processes in Portugal

Electronic invoicing will be mandatory for e-Procurement processes in Portugal

11/01/2019

Portugal will make e-Invoicing with its public administrations mandatory from 2020.

The Public Administration Shared Services Entity, eSPAP, will be the coordinating body for the rollout of e-invoicing in Portugal.

The Decree-law that governs the e-Invoicing system was passed on 31 August 2017. This decree was modified by Decree 123/2018, published on December 28, 2018, in which the characteristics of the model and the new terms of obligation are defined.

e-Invoicing specifications in Portugal

Deadlines to consider

  • 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.

Invoicing platform

eSPAP will provide a platform for implementation of the electronic model in Portugal. However, not all public agencies are obliged to use it:

  • Public Entities required to go with eSPAP
    • Direct Government Administration
    • Public Institutions
  • Voluntary Public Entities that can work with eSPAP
    • Presidency of the Republic;
    • Assembly of the Republic;
    • Attorney-General of the Republic;
    • Tribunals;
    • Independent administrative entities;
    • Public Business Sector Entities (Hospitals);

Platform connection

Connection will be made through the AS2 protocol or via Web Services.

Invoice format

The format will be UBL 2.1, approved European standard.

Archiving

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

Elements the structured file must contain

  • Identifiers of the process and the invoice;
  • Billing period;
  • Information about the contractor;
  • Information about the public contractor;
  • Information about the beneficiary entity, if different from the previous one;
  • Information about the tax representative of the co-contractor;
  • Contract reference;
  • Delivery conditions;
  • Payment instructions;
  • Information about adjustments and charges;
  • Information about the invoice items;
  • Total bill.

Electronic VAT and accounting systems in Portugal

EDICOM has been working for years with electronic models in Portugal regarding VAT declarations, electronic transport documents and now also with electronic accounting.

The electronic accounting model is the most recent. From July 1, 2018, systems must be able to record the necessary information in order to generate the accounting file. Companies must declare all accounting movements electronically to the tax authority in SAFT-PT format.

This statement may be monthly or yearly and the new SAF-PT accounting file must necessarily include the following control fields:

  • Article list
  • Client list
  • Suppliers list
  • VAT systems  
  • Accounting transactions
  • Accounts balance

The e-VAT return in SAF-PT format must be submitted by the 25th of each month. The authorities require invoices and delivery notes to be generated sequentially, and to also go through an encrypting process implementing an electronic signature, data related to the previous invoice and the file generation process control systems. EDICOM works on the Global VAT Compliance platform with many companies that have integrated and automated the declaration of this document with the tax authority.

For the process of declaration of electronic transport documents, the EDICOM solution automates the sending of data in real time through Webservice with the tax authority, which issues the authorization code. The solution automatically receives the code and includes it in the transport document. This code enables the movement of goods.

Our electronic invoice platform allows us to respond to the needs of companies in any area required by the Portuguese authorities. Through a single platform integrated with your management system, you can issue and send the electronic documents required in each situation for each recipient.

Get in touch with our team of experts who can offer you the most efficient solution for your company.

e-Invoicing Platform

A single solution that lets you issue electronic invoices in any country worldwide

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