We prepared some answers for you ...
An invoice is a commercial document whose issuance is generally mandatory for all transmitters of goods, or services providers, being an essential element for the Value Added Tax (VAT), which gives purchasers of goods or recipients of services a credit before the State, which is embodied in the exercise of the right to deduct the tax incorporated therein.
The electronic invoice is the same commercial document, but reduced to an electronic format, that is, ‘dematerialized’. The electronic invoice has the same legal value as the paper invoice, as long as it contains the mandatory information for any invoice and meets the conditions required by law, to guarantee the authenticity of its origin and the integrity of its content.
No. It is already possible to adopt electronic invoicing, containing the applicable legislation to all elements necessary for its rightful adoption.
There are two different types of electronic invoicing: invoices with structured format and unstructured format.
In electronic invoicing, for the private sector, there is no obligation to use a specific format as long as its authenticity and integrity are guaranteed.
Electronic invoices issued by one entity and signed by another legally distinct is not accepted by the Tax Authority, as it does not comply with the applicable law. This way, the aim is to guarantee the principle of authenticity of invoices and the issuer's responsibility, safeguarding that the entity signing the invoices is their author.
In this sense, if you use an electronic invoicing platform, always require that your invoices are signed with a digital certificate issued on behalf of your company.
It depends on the applicable legal requirements. In Spain, for example, the law imposes the obligation to use a qualified certificate to sign electronic invoices.
Thinking about its customers and considering this reality, DigitalSign is preparing the launch of a new product: the qualified digital certificate stored in software for electronic invoicing.
Yes, as long as the certificate has no limitations on the scope of its use. It is also important to bear in mind that if you use a digital electronic seal certificate, intended exclusively for legal persons, you benefit from the fact that no personal data is shared, only the data of the organization.
Certainly! This type of process depends, above all, on two factors: market adhesion and inter-company business rules. Coexistence between the electronic invoice and the paper invoice is inevitable.
Yes, the Law allows the operation of the computer system or the data storage to take place outside the country. In this case, the taxable person being inspected must provide the Portuguese tax administration access from the national territory and ensure the necessary support, namely through the instruction on the procedures to be adopted to access the invoicing support computer system and to consult the data stored.
If you have more questions or can't find what you're looking for, please contact us
Portuguese
English