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Portugal optional live reporting on B2C VAT e-invoices

  • Jun 7, 2019 | Richard Asquith

Portugal has implemented an optional B2C live electronic invoice reporting regime. This offers VAT registered businesses the option to forgo the obligation to issue invoices for sales to consumers.

Under a May decree of the Ministry of Finance, instead of issuing paper invoices on taxable supplies to consumers, VAT registered businesses can report transactions electronically if they follow these three requirements:

  • e-Invoices are submitted live to the tax office via;
  • The vendor is using government approved invoicing software; and
  • The taxpayer is compliant with mandatory Standard Audit File for Tax (SAF-T) submissions

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 – which are to be mandated this year.

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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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 won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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