- The Ministry of Finance and the Tributary and Customs Authority are responsible for the implementation of eInvoicing in public procurement in Portugal.
- The governance model is set out in Decree-Law 123/2018 and Order No 289/2019 regulates supplementary aspects of electronic invoicing.
- Decree-Law no. 14-A/2020 and Lei n.° 12/2022 introduced exceptional and temporary measures and important changes regarding the digital reporting obligations of taxpayers.
- The Directive 2014/55/EU has been transposed, and there is an extra year for compliance of non-central entities.
- eInvoicing is mandatory for receiving and processing by central, regional, and local authorities, as well as for economic operators and suppliers of public bodies.
- The European standard on eInvoicing is fully implemented and mandatory for usage under UBL 2.1 or/and XML-GS1.
- The platforms used are Portal BASE and Plataforma Eletrónica de Compras.
- The use of CIUS-PT and CEFACT CIUS-PT extensions is also mandatory.
- The access and use of certified public electronic procurement management solutions are regulated by Lei nº 96/2015, and the Public Procurement Code regulates the use of eInvoices in public procurement.
Source ec.europe.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE