- The 2025 Budget provision further delays the implementation of Portugal’s B2G e-invoicing mandate for SMEs, initially set for January 1, 2021, now delayed by five years.
- While large companies are currently subject to the mandate, small and medium suppliers to the public sector are now required to comply by December 31, 2025.
- The mandate aims for the use of structured CIUS-PT invoice formats based on EN 16931 standards, with no specific delivery method or central platform enforced, but a voluntary platform “FE-AP” is available for public recipients.
- Due to the new delay, SMEs can continue sending PDF invoices via email to public administrations until the end of 2025.
- The only current requirement for SMEs is to include a QR code on PDF invoices, generated by certified software.
Source The Invoicing Hub
