VATupdate

Share this post on

Portugal 2024 eInvoicing Country Sheet

  • 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


  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

 

Sponsors:

VAT news

Advertisements:

  • VAT news