{"id":5071,"date":"2020-04-13T15:50:58","date_gmt":"2020-04-13T15:50:58","guid":{"rendered":"https:\/\/www.bas.pt\/?p=5071"},"modified":"2026-09-07T11:02:14","modified_gmt":"2026-09-07T11:02:14","slug":"effects-covid-19-extension-of-deadlines-for-implementation-of-electronic-invoicing-in-public-contracts","status":"publish","type":"post","link":"https:\/\/bas.ptcns.pt\/en\/2020\/04\/13\/effects-covid-19-extension-of-deadlines-for-implementation-of-electronic-invoicing-in-public-contracts\/","title":{"rendered":"Effects COVID-19: Extension of deadlines for implementation of electronic invoicing in public contracts"},"content":{"rendered":"

Decree-Law no. 111-B\/2017, of 31 August, which made the 9th amendment to the Public Contracts Code, approved by Decree-Law no. 18\/2008, of 29 January (“PCC”), grafted a new article – 299-B, under the heading “Electronic Invoice”, which established the obligation for all co-contractors,<\/strong> with the exception of co-contractors of contracts declared secret or accompanied by special security measures, to issue electronic invoices<\/strong>.<\/h2>\n

In view of the complexity inherent in the implementation of electronic invoicing, particularly for small and medium-sized enterprises, Decree-Law No. 123\/2018 of December 28 provided for the phased implementation of this mechanism, admitting that co-contractors were only required to issue electronic invoices from April 18, 2020 and, where micro, small and medical companies were concerned, from January 1, 2021.<\/p>\n

However, considering the international public health emergency declared by the World Health Organization on January 30, 2020, as well as the classification, on March 11, 2020, of the COVID-19 disease as a pandemic, and taking into account the complexity inherent to the implementation of electronic invoicing in public procurement, particularly aggravated in the current pandemic context, Decree-Law n. 14-A\/2020, of April 7<\/strong> was approved, which, seeking to mitigate the potential impact on co-contractors, in the context of public procurement, extended the deadlines for electronic invoicing set out in Decree-Law no. 111 -B\/2017, as amended by Decree-Law no. 123\/2018. <\/strong><\/p>\n

The new deadlines for the use of electronic invoicing by public co-contractors are therefore as follows:<\/p>\n

1. December 31, 2020:<\/strong> when not classified as micro, small and medium enterprises;<\/p>\n

2.<\/strong> June 30, 2021:<\/strong> when classified as small and medium enterprises;<\/p>\n

3.<\/strong> December 31, 2021:<\/strong> when classified as micro enterprise and for public entities as co-contractors.<\/p>\n

Jane Kirkby<\/strong><\/a>, lawyer and partner at BAS<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Decree-Law no. 111-B\/2017, of 31 August, which made the 9th amendment to the Public Contracts Code, approved by Decree-Law no. 18\/2008, of 29 January (“PCC”), grafted a new article – 299-B, under the heading “Electronic Invoice”, which established the obligation for all co-contractors, with the exception of co-contractors of contracts declared secret or accompanied by […]<\/p>\n","protected":false},"author":1,"featured_media":5068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[532,555],"tags":[333,357,358,380,381,382],"class_list":["post-5071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-communication","category-news","tag-contracts","tag-coronavirus-en","tag-covid-19-en","tag-electronic-invoice","tag-electronic-invoicing","tag-public-contracts"],"_links":{"self":[{"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/posts\/5071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/comments?post=5071"}],"version-history":[{"count":1,"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/posts\/5071\/revisions"}],"predecessor-version":[{"id":10052,"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/posts\/5071\/revisions\/10052"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/media\/5068"}],"wp:attachment":[{"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/media?parent=5071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/categories?post=5071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bas.ptcns.pt\/en\/wp-json\/wp\/v2\/tags?post=5071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}