#Electronic invoicing how to#

The tax clearance model allows continuous transaction controls (CTC). Read also: Easily Comply With European E-invoicing RegulationsĮlectronic invoicing in Portugal is a tax clearance model by the government.

#Electronic invoicing how to#

You will also learn Portugal's e-invoice requirements and how to exchange and process e-invoices in public procurement. In this article, you will understand e-invoicing and if it's mandatory in Portugal. New rules and regulations concerning Business to Government e-invoicing are now in place. The Portuguese Government aims to reduce tax fraud and close the difference between the collected and expected VAT revenue. Portugal is developing its electronic invoicing system mandate like other European countries. Vendors must use UBL 2.1 CIUS-PT or CEFACT CIUS-PT to send signed e-invoices. State and public authorities have to use eSPap’s platform to receive invoices. In the absence of consent, the trader should issue and send the invoices on paper.Electric Invoicing is mandatory in the Business to the Government sector in Portugal. In any event, it is the recipient of the invoices who has the power to give his or consent to the issuance and sending of invoices in electronic format and to revoke such consent in order to receive them on paper again. However, travel agencies, carriage services and retail trade businesses are only required to issue electronic invoices where the contracting has taken place by electronic means. This obligation to issue electronic invoices applies regardless of the contracting channel used (face-to-face or distance, electronic or non-electronic), provided that the customer agrees to receive them or has expressly requested them. Since January 15, 2015, there has been an obligation in Spain (by application of Law 25/2013, of December 27, 2013, on the promotion of electronic billing and the creation of a public sector accounting register of invoices) to issue invoices in electronic format that affects enterprises operating in certain industries (according to a list included in the law) and providing services “of special economic significance” to the general public. The Order also clarifies the legal requirements that electronic invoices issued abroad must meet in order to be validly accepted in Spain. That Order clarifies that any Advanced Electronic Signature based on a certain certificate and generated through safe signing procedures will be valid in order to guarantee the authenticity and origin of the bill. Moreover, Order EHA/962/2007 1 issued by the former Ministry of Finance establishes and further develops particular obligations regarding telematic invoicing. Therefore, this equal treatment for paper and electronic invoices broadens the possibilities for the supplier to be able to issue invoices electronically without needing to use specific technology to do so. A new definition is provided for electronic invoice, i.e., an invoice that meets the requirements established in the Royal Decree but which has been issued and received on electronic format.

A clear indication that the new invoicing regulations approved by Royal Decree 1619/2012, of November 30, 2012, aim to promote electronic invoicing is that they establish the same treatment for electronic invoices as for paper invoices. 2 Defining regulatory principles 2.2 Electronic invoicingĪrticle 88.2 of Value Added Tax Law 37/1992 states that VAT shall be charged through the invoice, on the conditions and with the requirements determined by regulations.