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E-invoice obligations for the B2G, a new group of taxpayers in Portugal
Summary
E-invoice obligations in terms of B2G require a new group of taxpayers that respect its rules. More precisely, starting December 31, 2024, small businesses and micro-enterprises are required to join the B2G electronic invoicing system. This refers to transactions between suppliers and public administrations.
Content
As a reminder, the electronic invoicing system within the public administration of Portugal operates on a decentralized model. Public entities have the option to either employ the invoice reception platform provided by eSPAP or establish their own platforms for the reception, validation, and processing of invoices. The connection can be made through the AS2 protocol or via Web services.
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