Portugal has officially postponed the mandatory B2G electronic invoicing obligation for small, medium and microenterprises, once again. Although B2G e-invoicing became mandatory for SMEs on 1 January 2023, the Law Decree no. 54/2023 postpones the obligation granting taxpayers a new deadline for compliance.
The postponement was announced during the Press conference of the Council of Ministers, without a new deadline for the entry into force of this obligation. However, with the decree’s publication, the new deadline has been established: 31 December 2023. Therefore, until that date, micro, small and medium-sized companies are allowed to use invoicing mechanisms other than e-invoicing in the structured CIUS-PT schema.
