Decree Law Nº. 111-B/2017 of 31 August 2017 has incorporated the Directive Nº. 2014/55/EU of the European Parliament in the Portuguese law with regards the use of electronic invoicing for the public sector.
From 1st January 2019 the suppliers are obliged to issue and submit electronic invoices with regards the services and goods provided to public sector entities.
Based on the above mentioned Directive, an electronic invoice “means an invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing” and it is subject to specific technical and content requirements.
It is advisable for all the companies issuing invoices to public sector entities to analyse in advance if are able to issue electronic invoices from 1st January 2019.
