Electronic Invoicing: The key questions
November 15, 2019
Learn about the new legal framework for electronic invoicing.
From 2020 there will be a new legal framework for electronic invoicing. Published in the Diário da República (Portugal's official gazette) on 15 February, Decree-Law no. 28/2019 aims to harmonise the rules, simplify the law and create the conditions for tax documents to be issued and stored digitally.
Below are the key questions about the new electronic invoicing regime.
The key questions about Electronic Invoicing
What is an electronic invoice?
According to European Union Directive 2014/55, an electronic invoice is "an invoice that has been issued, transmitted and received in a structured electronic format which allows for its automatic and electronic processing".
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