From janeiro de 2024, the mandatory e-invoicing for Micro, Pequenas e Médias Empresas (PME) fornecedoras do Estado, as well as for public entities as co-contracting entities, comes into force.

In this sense, you must prepare your systems to implement electronic invoicing in your business.

What is an electronic invoice?

An electronic invoice is an invoice "that has been issued, transmitted or received in a structured electronic format that allows its automatic and electronic processing".

In practice, an electronic invoice represents a document equivalent to the traditional paper invoice, which maintains an identical legal value. However, its processing takes place exclusively in digital format: the issuance, sending, receiving and archiving of invoices takes place only electronically.

At the same time, it should be borne in mind that it is not sufficient for the invoice to be converted into a PDF-type file to be considered an electronic invoice – apesar das faturas em PDF ainda serem consideradas faturas eletrónicas até 31 de dezembro de 2023. A partir desta data é obrigatória a implementação da qualified digital signature for it to be valid.

Esta medida tinha sido já adiada mas será realidade a partir de 1 de janeiro de 2024, a todas as micro, pequenas e médias empresas que sejam fornecedores do Estado terão de utilizar um sistema de faturação eletrónica para enviar as suas faturas aos organismos públicos.

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