Changes regarding the definition of e-invoices in Portal

The decree which regulates e-invoicing has defined that that isn’t enough for the invoice to be converted into the PDF form to be treated and defined as the e-invoice. However, to define the e-invoice, considerably more compulsory requirements must be introduced for the electronic processing of the invoicing. Please keep reading for more details.

Following the definition which derives from the Directive 2014/55/EU, which determines the obligation of electronic invoicing in public contracts, the electronic invoice is an invoice "that has been issued, transmitted or received in a structured electronic format that allows its automatic processing and electronic.”

The E-Invoice documents follow the predefined structure, the documents are standardized and defined according to a European model, which is determined in the fact that the relevant transaction data is sent electronically to the tax authorities.

They are valid as the paper invoices from the fiscal perspective and need to be compliant with the fiscal and other related regulations.

Bearing all of this in mind starting from the 1st October 2021 the PDF invoices, the pdf form of the paper invoices isn’t accepted anymore as electronic invoices. Many more requirements need to be implemented so the invoice can be treated as a compliant e-invoice. The tax authorities in Portugal, will not accept starting from that date pdf invoices as the electronic invoices if they are just converted into PDF invoices.

New obligations and processing must be accepted.

To fulfill the mandatory requirements its necessary that e-invoice be issued through the certified programs, the document must also include the digital signature, which is of the equal value as the signature made on a paper document.