Mandatory B2B e-invoicing in Portugal? The first in Europe? Allowed?

Edicom mentioned in this post that in April 2014, electronic invoicing finally became mandatory for all companies registered in Portugal and that as as from e-invoicing is mandatory for all companies as from 1 January 2015.

Some further research learned that the Portuguese Tax Department forces companies in Portugal to generate an electronic standard document (saft) for einvoices. This document, must also be signed with an electronic signature. And finally, the e-invoice has to be sent to Tax Administration looking for their validation. It is a model that closely resembles the Latam system which is focused on tax control.

And even though, at the end, companies are allowed to send the invoice to their partners by electronic means or on paper, the only mandatory requirement is the use of a certificated software for generating the einvoice and the declaration of the invoice towards the Portuguese Tax administration.

To me, this seems the first instance of mandatory B2B e-invoicing in Europe. Which is interesting. Probably even more interesting is the question whether this approach is allowed based on the European e-invoicing directive? I thought that the current directive didn’t provide enough room for Member States to create such compulsory B2B legislation.

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  1. I would be interested in the author of this article, would it be possible? Who is this “I” and “me” mentioned?

  2. I feel that the information is not quid complete and correct interpreted.
    In my understanding the new rules of Portugal are part of a whole set of rules for Promoting compliance and fight against tax evasion and avoidance that started in 2008.
    In Portugal exist also the mandatory requirement for companies with computerized accounting, to produce the International Standard Audit File for Tax Purposes (SAF-T (PT) according to the OECD Model. This is line item information that must be transmitted to Tax authorities about purchase , reception, inventory movements and payments.
    There is an obligation for companies to have electronic invoicing systems previously certified by tax administration (with a turnover > 100.000€), but this is in my understanding not saying that all invoices sent out must be electronic. In my understanding you must be able to send and receive invoices, and that is something else as saying that all invoices must be e-invoices.
    I have the feeling that some providers like that the companies read it in their favorite way, and refer to it in a not so precise and detailed/correct way.
    The universal duty of issuing an invoice applicable to all economical agents, even when the purchaser is a consumer and doesn’t demand the invoice (but not necessary a e-invoice)
    The obligation of all companies to send to tax administration, electronically, the essential data of the invoices issued in the previous month; (but this something else as sending e-invoices to the tax authorities)
    The creation of a site on the internet where Portuguese tax administration provides the purchasers, both companies and natural persons, as well as issuers, the data of the invoices communicated as provided in the previous number. Natural persons have interest to declare the invoices as they can gain a tax reduction of 15% on the paid VAT for certain sectors which are classic sectors with high black economy (Hairdressing, Car repair, etc)
    Further is in my understanding the software subject of a certification and not each invoice.
    The invoices must be sent to the tax authorities and customers can even register invoices from small companies by them self in order to get the tax discount.
    More info look to:

  3. The Portuguese case is mainly driven by the Tax evasion and Billing fraud. Most of the companies are using e-invoice when it refers to deliver the bill information in an electronic data file to the Tax authorities that need to be generated out of a certified software. However when it refers to B2B, most of companies are still using paper documents to exchange bills amongst them, not taking the real benefits of the pure e-invoice in B2B. There is still a long way, nevertheless it’s true that the foundations have been created.

  4. Send an e-mail to the E-invoicing Platform ([email protected]) with a link to your LinkedIN profile page and we’ll let you know.