e-Invoicing will be mandatory for e-Procurement in Portugal
Portugal will require the use of electronic invoicing in public procurement processes as of 2020.
The Public Administration Shared Services Entity, eSPAP, will be the coordinating body for the rollout of e-invoicing in Portugal.
The Decree-law that governs the e-Invoicing system was passed on 31 August 2017. This decree was modified by Decree 123/2018, published on December 28, 2018, in which the characteristics of the model and the new terms of obligation are defined.
EDICOM has a multi-standard and multiprotocol platform able to transform the invoices to the required format and forward the files through the communication protocol set by each invoicing platform.
e-Invoicing specifications in Portugal
Deadlines to consider
- Mandatory adaptation of public administrations: By 18/04/2019, Portuguese public administrations and institutions should have their information systems adapted to the e-Invoicing model. This deadline extends until 04/18/2020 in the case of local public administrations.
- Requirement for suppliers (large companies): The deadline for e-Invoicing issuance by this group of companies is April 2020.
- Requirement for SMEs and micro-businesses: The deadline for adoption by companies not assigned to the previous group is 31/12/2020.
- Invoice, credit note and debit note.
Invoicing platform: eSPAP will provide a platform for implementation of the electronic model in Portugal. However, not all public agencies are obliged to use it:
1. Public Entities required to go with eSPAP
- Direct Government Administration
- Public Institutions
2. Voluntary Public Entities that can work with eSPAP
- Presidency of the Republic;
- Assembly of the Republic;
- Attorney-General of the Republic;
- Independent administrative entities;
- Public Business Sector Entities (Hospitals).
- Connection will be made through the AS2 protocol or via Web Services.
- The format will be UBL 2.1, approved European standard.
- Invoices must be kept for 10 years by both issuer and recipient.
Elements the structured file must contain
- Identifiers of the process and the invoice;
- Information about the contractor;
- Information about the public contractor;
- Information about the beneficiary entity, if different from the previous one;
- Information about the tax representative of the co-contractor;
- Contract reference;
- Delivery conditions;
- Payment instructions;
- Information about adjustments and charges;
- Information about the invoice items;
- Total invoice.