///Portuguese public sector implements mandatory e-invoicing

Portuguese public sector implements mandatory e-invoicing

2019-04-18T09:50:34+00:00April 18th, 2019|News|

From April 18, 2019, Government Direct Administration and public institutes will be obliged to receive and process electronic invoices, through a platform provided by ESPAP, I. P. From April 17th, 2020, suppliers of all Portuguese governmental bodies and entities are obliged to exclusively submit e-invoices compliant with the European Norm. Remaining public entities (local, regional, independent administrative entities) are obliged to receive and process electronic invoices by April 18th, 2020. The ESPAP platform can receive e-invoices compliant with the European Norm.

Furthermore, on February 15th, 2019 the Portuguese government published a Decree (28/2019) which consolidates the legislation regarding the processing of electronic invoices and other tax relevant documents. It also gives clarity to archiving rules.

The main changes stated by the Decree are as follows:

  • A new obligation to register invoice series numbers with the tax authority
  • New invoice content requirements, i.e. unique invoice codes, obtained from the tax authority
  • Destruction of paper invoices will be allowed upon correct dematerialisation process
  • Business controls will not be allowed as method to ensure Iintegrity and authenticity (in breach with the VAT Directive)
  • It will explicitly become mandatory to validate electronic signatures / seals
  • The obligation to use certified billing software has expanded to include more companies

Want to learn more?

A detailed overview and explanation of all existing legal requirements, are outlined in Pagero’s Country Compliance Report for Portugal available for free to all Pagero customers.

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