LEGALFRAMEWORK

- Transposition of Directive 2014/55/EU

- Amendment of the CCP by Decree-Law No. 111-B/2017 of 31 August 2017

Article 299-B - Electronic invoicing

-Within the framework of the execution of public contracts, the co-contractors are obliged to issue electronic invoices.

-Electronic invoices are not required in the case of contracts declared secret or accompanied by special security measures.

-The electronic invoicing model is the one established by the respective European standard approved by the European Commission and published on the public procurement portal.

-Personal data obtained for the purpose of electronic invoicing may only be used for that purpose or for purposes compatible with it.

-The regulation of the additional aspects of electronic invoicing will be carried out under the terms to be defined by ordinance of the members of the Government responsible for the areas of finance and public works.

- Modification of electronic invoicing deadlines by Decree-Law 123/2018 of 28 December 2018

Decree-Law 123/2018

-It establishes the modification of the conditions of application and deadlines relating to electronic invoicing contained in the transitional rule of Decree-Law 111-B/2017 of 31 August, safeguarding strict compliance with the deadlines and conditions determined by Directive 2014/55/EU of the European Parliament and of the Council of 16 April 2014.

-The public contractors referred to in Article 3 of the Public Procurement Code are obliged, as from 18 April 2019, to receive and process electronic invoices on the model referred to in paragraph 3 of Article 299-B of the same Code, without prejudice to the provisions of the following paragraph.

-The deadline referred to in the previous paragraph is extended until 18 April 2020 for public contractors who do not fall within the scope of letters a) and d) of paragraph 1 of Article 2 of the Public Procurement Code.

- Modification of electronic invoicing deadlines by Decree-Law 14-A/2020 of 7 April 2020.

Decree-Law 14-A/2020

-Until 31 December 2020, co-contractors may use invoicing mechanisms other than those provided for in Article 299-B of the Public Procurement Code, subject to the following paragraph.

-The deadline referred to in the previous paragraph is extended until 30 June 2021 for small and medium-sized enterprises and until 31 December 2021 for micro-enterprises, as defined in accordance with European Commission Recommendation 2003/361/EC of 6 May 2003, and for public entities as co-contracting entities.

- Modification of electronic invoicing deadlines by Decree-Law No 42-A/2022 of 30 June 2002.

Decree-Law No 42-A/2022 of 30 June 2002.

This deadline has been extended, allowing the acceptance of electronic invoices in PDF format until 31 December 2022. To this end, the deadline for receiving and processing electronic invoices has been extended to 31 December 2022 for micro, small/medium-sized enterprises and for public entities as co-contracting entities, in the area of public procurement procedures.

- Modification of the electronic invoicing deadlines by Decree-Law 54/2023 of 14 July.

Decree-Law 54/2023 of 14 July.

Article 9 of Decree-Law 111-B/2017 of 31 August 2017, as amended, shall read as follows:

- The deadline referred to in the previous paragraph is extended until 31 December 2023 for micro, small and medium-sized enterprises, as defined in European Commission Recommendation 2003/361/EC of 6 May 2003, and for public entities as co-contracting entities.

- Modification of the electronic invoicing deadlines by Law 82/2023 of 29 December.

Law 82/2023 of 29 December.

Article 9 of Decree-Law 111-B/2017 of 31 August 2017, as amended, shall read as follows:

- The deadline referred to in the previous paragraph is extended until 31 December 2023 for micro, small and medium-sized enterprises, as defined in European Commission Recommendation 2003/361/EC of 6 May 2003, and for public entities as co-contracting entities.