Portugal implemented mandatory electronic invoices for B2G transactions by resident companies at the start of 2019. This was partially delayed until July 2019 for some smaller businesses. Uniquely in Europe, invoice series numbers must be submitted for prior clearance and identification by the tax authorities prior to being prepared for customers. The invoice is then allocated a tax office number which should be referred to on the invoice,
For Portuguese B2B e-invoices, from 2021, taxpayers must apply for a unique series of invoice numbers from the government in advance of issuance. Then must then use certified software to produce a QR code on each invoice including this unique document code (ATCUD).
The requirements for Portuguese invoices follow the EU’s second directive on invoices, Directive 2014/55/EU, and in UBL 2.1 format. This includes protection of the integrity of the invoices. Invoices must be kept for 10 years by both issuer and recipient.
Submissions of e-invoices can be done through a special online portal, Entidade de Serviços Partilhados da Administração Públic (eSPap). This replaced the option of paper or PDF invoices. This has been in place since January 2018 for optional submission of B2G invoices.
Live invoice requirements will include details of:
- Date of invoice
- Supplier details and VAT identification
- Government contractor details
- Contract and delivery term details
- Payment instructions
- Details of goods or services supplied
- Net, VAT and gross value of the invoice
Suppliers with sales above €75,000 per annum must use government approved invoicing software. This threshold drops to €50,000 in 2020. This software should be able to generate a unique invoice code (UUID). These codes should be notified to the tax authorities prior to the issuance of the invoice, and a code will be provided to include with the UUID on the invoice.
Need help with your Portuguese VAT compliance?
Researching Portuguese VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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