eInvoicing Country Factsheets for each Member State & other countries
- Portugal has legislation in place to regulate the use of electronic procurement (eProcurement) management solutions and eInvoicing in public procurement.
- The Public Procurement Code mandates that all public contracting authorities must have the ability to receive and process eInvoices that comply with the European standard on electronic invoicing.
- The Lei n.º 111-B/2017 governs the eInvoicing system, and a decree modified it in 2018, setting deadlines for mandatory adaptation of public administrations, large companies, SMEs, and micro-businesses.
- In April 2020, the government adopted temporary measures to ease adoption of eInvoicing, extending the deadlines for different groups of companies.
- Portugal requires companies to issue e-invoices in B2G transactions, including digital signatures.
- The entity responsible for implementing eInvoicing in Portugal is the Entidade de Serviços Partilhados da Administração Pública (eSPap), which operates the Fatura Eletrónica na Administração Pública (FE-AP) platform for sending eInvoices to direct state bodies and public entities.
- The country also has an online platform called Portal BASE for processing contracts in the context of public procurement.
- The 2022 Budget Law introduces changes to the digital reporting obligations of taxpayers, including new deadlines for remitting the invoicing SAFT-T file and allowing deductions for expenses related to implementing the Accounting SAF-T and ACTUD code for documents.
Source ec.europa.eu
