Portugal B2G e-Invoicing
From 18 April 2020, Portuguese authorities have to accept electronic invoices when a government vendor wishes to submit, following Directive 2014/55/ EU of the European Parliament. As a second step, electronic invoicing to public authorities in Portugal is gradually becoming mandatory for all vendors. This regulation includes invoicing to all public administrations (national, local, and regional).
What is eSPap?
“Entidade de Serviços Partilhados da Administração Pública I.P.” or “eSPap” is the government authority responsible for setup and maintenance of the e-invoicing system. FE-AP is the e-invoicing portal developed by eSPap. All State and public authorities with direct management service must use the FE-AP solution to receive e-invoices. However, other public entities such as Autonomous Regions, independent administrative bodies, Bank of Portugal, and public foundations are free to use any portal other than FE-AP. Therefore, vendors are encouraged to consult the entities they sell goods or supply services to learn which portal should receive the e-invoices.
Who is eligible to use E-invoice in Portugal?
Today, any company eager to take advantage of electronic invoicing can start using it voluntarily. All companies will be required to join the e-invoicing system in Portugal in the near future. First, large enterprises will be obliged to issue e-invoices for transactions with government entities as of 1 January 2021. For medium-sized companies, micro, small and and for public entities as co-contracting entities receiving and processing electronic invoices will become mandatory in January 2023. eSPap classifies the enterprises under obligation according to their employee number, turnover and balance sheet volume:
Large enterprise: employs over 250 people or has an annual turnover of more than 50 million euros or a total annual balance sheet of more than 43 million euros.
Medium-sized enterprise: employs less than 250 people and has an annual turnover of 50 million euros or less or a total annual balance sheet of 43 million euros or less;
Small enterprise: employs less than 50 people and has an annual turnover or total annual balance of 10 million euros or less;
Microenterprise: employs less than 10 people and has an annual turnover or annual balance sheet of 2 million euros or less;
How do I create an e-Invoice?
Starting from the above dates, public entities and their suppliers can no longer submit paper or PDF invoices to each other. Only electronic invoices in XML format including CIUS PT and UBL 2.1 or other European Norm-compatible formats (upon agreement with the Public Authority) will be accepted. Suppliers and entities will be connected through web-service. Public Administration Shared Services Entity (ESPAP) is responsible for publishing technical and functional requirements. Moreover, eSPap supports users in the registration, test and go-live process for ERP accounting software.
How can SNI help you?
SNI’s offers an end-to-end solution for compliance with the requirements provided by the Tax Authority in Portugal. The solution performs data retrieval from our clients’ ERP systems, data mapping, processing, and communication with tax authorities in the presence of a government portal.
With this solution, end users can easily create e-invoices and monitor the XML and human readable HTML/PDF format and collect them in the user-friendly cockpit.
SNI solution integrates with clients’ systems without the need for updates to existing system versions and is independent of SAP versions. SNI’s SAP solution is compatible with SAP ECC 4.7 and above, as well as SAP Business Technology Platform (BTP), SAP R3 and SAP S/4HANA. In addition, SNI provides ERP-independent solutions designed to integrate with any ERP system clients may use.
