Portugal I Delays Mandatory e-Invoicing to Public Bodies Until July 2019

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.

As reported in our earlier story, this system was initially planned to come into effect from 1st January of this year. It will require companies making business-to-government supplies (B2G) to automatically issue and transfer electronic invoices in real-time to the tax authorities who will verify the data before sending it on to the customer.

Since 18th 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 electronic invoices. This measure is being introduced EU-wide ostensibly to make compliance simpler for businesses and foster cross-border trade. The Portuguese system goes a step further by already obligating companies to issue their invoices via the system.

It is anticipated that in the future, mandatory e-invoicing will be rolled out to all business-to-business transactions within Europe.