In this article, we will examine the concepts of billing and shipping documents in Portuguese legislation.

3. Invoice and transport document in Portuguese legislation

In Portuguese legislation, the definition of the transport document is given in the regulation “Regime dos Bens em Circulação”. Accordingly, “transport document” (documentos de transporte) means invoice, waybill/receipt (Guia de remessa), return document, transport document/waybill (Guia de transporte), or equivalent documents.

It is contained in Article 36 (5) of the Sales Tax Act (CIVA-Código do Imposto sobre Valor Agregado).

Name and registered office or the registered office of the goods or service provider as well as the taxable recipient, company, and tax identification numbers of the respective persons

Name of the goods or services transferred

After-tax price and other factors included in the tax amount

Tax rate and tax amount payable

The date the goods delivered to the buyer or payment made before the service transaction carried out

4. ESPAP and e-Invoicing

ESPAP coordinates the implementation of the electronic invoice (Invoice Eletrónica na Administração Pública “FE-AP”) in the public administration. ESPAP develops tools to support the implementation of electronic invoicing and to determine the technical and functional requirements. In this context, the FE-AP portal can be used by public institutions and enables direct integration into the Financial Resource Management solution (GeRFiP-Gestão de Recursos Financeiros) or any accounting or document management system via the Internet.

The aim was to support public institutions by receiving and checking B2G invoices. Another solution tool, B2AP (Business to AP Portal), is intended to support AP (Public Administration) suppliers as co-contractors in monitoring the delivery and progress of electronic invoices sent to the FE-AP portal.

According to the provisions of Decree No. 14-A / 2020, public administration suppliers must send their invoices in UBL 2.1-CIUS PT format according to the specified format. In this context;

Large companies through January 1, 2021

Small and medium-sized businesses by July 1, 2021

Until January 1, 2022, micro-enterprises and public institutions as contracting authorities cannot receive invoices in a format other than the European standard UBL 2.1-CIUS PT set by the Portuguese government.

4.1. Invoicing portal for e-invoice and e-waybill transactions

In Portugal, transactions related to electronic invoices and electronic transport documents carry out through https://faturas.portaldasfinancas.gov.pt/. Examples of transport documents to be issued for different phases will be published on the portal. You can use the portal to send SAFT PT files, collect invoices, and access compliance support functions. Using all these functions, you have to register with the Portuguese tax and customs authorities.

5. Direct stakeholders in the e-invoicing implementation program

Using of electronic invoices in public contracts is gradually being made by the public and joint contractors. Micro, small and medium-sized enterprises are companies that have been defined by Recommendation 2003/361 of the European Commission of May 6, 2003.

Large companies (P> 250 people): The use of the electronic invoice is not mandatory until 01/01/2021. After 01/01/2021, e-bills are mandatory.

Medium-sized companies (250> P ≥ 50 people) and small companies (50> P ≥ 10 people): The use of the electronic invoice is not mandatory until July 1st, 2021. After July 1st, 2021, e-bills are mandatory.

Small businesses (P <10 people) and public institutions: The use of e-bills is not mandatory until January 1st, 2022. After 01/01/2022, e-bills are mandatory.

6. Conclusion

Portuguese financial management, which, like many EU countries, would like to benefit from the advantages of electronic invoices, has a financial and technical infrastructure. For large taxpayers, processes such as e-invoices and e-transport documents are exchanging quickly and flexibly online. Now is the time to spread this advanced improvement to medium and small businesses.