VATLive > Blog > EU VAT > Portugal delays compulsory e-invoices

Portugal delays compulsory e-invoices

  • EU VAT
  • Apr 3, 2019 | Richard Asquith

Portugal has delayed the imposition of electronic invoices on all B2G transactions to 1 July 2019.

B2G e-invoicing via the submissions of electronic 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.

Invoice creation must be done with certified invoicing software. Invoices must have a unique identifying number, UUID. This should have already been notified to the tax authorities, who in turn return a code to add to the UUID number for later matching.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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