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Portuguese public sector implements mandatory e-invoicing

Monday April 29th, 2019

Portuguese Government Direct Administration and public institutes will be obliged to receive and process electronic invoices, through a platform provided by eSPap.

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.

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

Key dates for the Directive 2014/55/EU and the European standard on eInvoicing (EN).

- Contracting authorities and entities had to comply with Directive 2014/55/EU and receive and process electronic invoices according to the EN on 18th April 2019.

- This deadline can be extended to 18th April 2020 for the sub-central contracting authorities of those Member States having requested an official extension.