Portugal has postponed the entrance of mandatory e-invoicing obligations stated under the national e-invoicing Decree law, defined in August, 2017. The modifications are specified in Decree 123/2018, published December 28th, 2018.

The new deadlines are as follows:

  • From April 18th, 2019, central public administrations will be obliged to receive and process e-invoices. The previously communicated deadline was January 1st, 2019. The new deadline is in line with the requirements of the EU eProcurement Directives.
  • From April 18th, 2020, local public administrations will be obliged to receive and process electronic invoices. This gives local administrators an extra year to adhere to the requirement, which is also in line with the terms of the EU eProcurement Directives.

Suppliers of the Public Administration will be obliged to issue e-invoices, within the scope of public contracts, from:

  • April 18th, 2020, for large companies
  • January 1st, 2021, for medium-micro businesses

From these dates, suppliers will no longer be allowed to send paper or PDF invoices. Only e-invoices in UBL 2.1, for eSPap, or other EN (European Norm) compatible formats – upon agreement with the Public Authority or its service provider – will be valid. Suppliers will be connected through the AS2 protocol or via Web Services.

Doing business in Portugal?

Get in touch with one of our representatives today to find out more about how to fulfil the e-invoicing mandates in Portugal.