eSPAP (Entidade de Serviços Partilhados da Administração Pública) is the central coordinating body for electronic invoicing in Portugal in accordance with the European Standard (EN). eSPAP accepts the following invoice formats: UBL 2.1 “CIUS-PT” and CEFACT “CIUS-PT” according to EN 16931-1.
As in many other countries, electronic invoices must be provided with a QR code and a document code since January 1st, 2020. This also applies to national transport documents.
Until 31 December 2020, extended electronic signatures can and may also be used.
For the central platform eSPAP, it is possible to receive electronic invoices, but the connection to all public institutions & authorities is not yet fully implemented. The eSPAP is still working on this connection process.
The following institutions can already use the B2G platform:
- Public institutions & government administrations
- Issuer of electronic accounts
- Information intermediaries (e-invoice providers for public tenders)
The following institutions can use eSPAP voluntarily:
- Presidency of the Republic
- Republic Assembly
- Attorney General
- independent administrative entities