Portugal: Delay in Mandatory e-Invoicing until July 2019

Portugal has delayed the mandatory real-time e-invoicing to Public Bodies until July 2019.

Portugal e-invoicing update

The Portuguese government has postponed its introduction of the new mandatory real-time invoice reporting regime for VAT-registered companies selling to government bodies until 1st July 2019.

This system was planned to come into effect on the 1st of January 2019. It requires companies making business-to-govermnet (B2G) supplies to automatically issue and transfer e-invoices in real0time to the tax authorities. They wil then verify the data before sending it on to the customer.

Since April 2019, the e-invoicing in public procurement Directive 2014/55/EU has required that Member States’ central public authorities are able to receive and process EU-standardised e-invoices. This measure is being introduced EU-wide to simplify compliance for business and foster cross-border trade. However, this Portuguese system will go a step further by already obligating companies to issue their invoices via the system.

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