Deadlines for issuing electronic invoices by public administration suppliers.
Public administration's suppliers (as co-contractors under Public Procurement Code) are obliged to issue electronic invoices, according to the rules defined in article 299-B of the Public Procurement Code, within the deadlines established in Decree-Law 123/2018, of 28/12, from:
• April 18, 2020, for large enterprises;
• January 1, 2021, for micro, small and medium-sized enterprises and for public entities as co-contracting entities.
The co-contractors are the entities which establish contractual relationships with a public contractor, usually the public administration's suppliers. They can be private entities or public entities (when they provide the Public Administration).
Micro, small and medium-sized enterprises (SMEs) are those defined in accordance with the European
Commission Recommendation 2003/361/EC of 6 May 2003:
• Microenterprise - employs fewer than 10 persons and has an annual turnover and/or an annual balance sheet total that does not exceed EUR 2 million;
• Small enterprise - employs fewer than 50 persons and has an annual turnover and/or an annual balance sheet total that does not exceed EUR 10 million;
• Medium-sized enterprises - employs fewer than 250 persons and has an annual turnover that does not exceeding EUR 50 million, and/or an annual balance sheet total not exceeding EUR 43 million.
• Large enterprises - employs more than 250 people or has an annual turnover exceeding EUR 50 million or an annual balance sheet total exceeding EUR 43 million.
As public contractors are deemed, for instance, the State, the Autonomous Regions, local autarchies, public institutes, the Bank of Portugal and the other entities identified in article 3 of the Public Procurement Code -
Decree-Law no. 111-B/2017, of August 31. Examples of public contractors: General or Regional Directorate, Regional Government, Municipality, Parish, Cluster of Schools, Hospital, other entities mostly financed with public money.
Syntax conditions, semantics, and syntax matches.
After publication of the complementary legislation, referred to in article 299-B, number 5 of the PPC, eSPap will make available the semantic data model proposed for the Portuguese Standard - CIUS-PT - as well as the list of syntaxes, which must comply with the electronic invoice, in compliance with the European Standard EN 16931-2017 of 28 June 2017 of the European Committee for Standardization.
The implementation options in Portugal are in line with the strategies and decisions of the other member states, thus facilitating dialogue and cross-border trade within a framework of legal certainty.
Accession of suppliers to the electronic invoice in AP.
Suppliers wishing to start the transformation process should consult the CIUS-PT implementation guide which will be available shortly in the horizontal Technical and Functional Standards tab.
eSPap, in 2015, on a policy basis, initiated the implementation of an electronic invoicing program in the Finance Shared Services. This pilot project with the suppliers was based on electronic invoices reception in a template based on the format and rules of the community directive (Technical Standard UBL2.1 eSPap). However, following the publication of the European Electronic Invoice Standard in 2017, and in accordance with European Commission guidelines, the above format has been adjusted to a new data model with the name CIUS-PT which will be based on UBL2 .1 and CEFACT.
This documentation (Technical Standard UBL2.1 eSPap) is already available in the horizontal tab Technical and Functional Standards and may be used to support suppliers accession, however, suppliers should consider future adaptation to the CIUS-PT Technical Standard (to be published soon, after the complementary legislation).
