a comparative study of electronic invoice in 4 european countries · the goal of this report is to...

Agreementnumber:INEA/CEF/ICT/A2015/1129678ActionNo:2015-EU-IA-0058

Startdate:01/10/2016Duration:13months

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Acomparativestudyofelectronicinvoicein4Europeancountries

Authors:

JesúsCarretero,JoseD.García,JavierGarcía-Blas

Date:11/04/2017





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CONTENT1 Introduction 42 Methodology 4

2.1 Surveyquestionnaire 42.1.1 GeneralElectronicInvoiceLegalRequirements 42.1.2 Contentsrequirementsoftheelectronicinvoices 52.1.3 Legalrequirementsforelectronictransmission 52.1.4 StorageandArchivingRequirements 52.1.5 ReceivingelectronicinvoicesRequirements 5

3 GeneralElectronicInvoiceLegalRequirements 64 Contentsrequirementsoftheelectronicinvoices 125 Legalrequirementsforelectronictransmission 186 StorageandArchivingRequirements 297 ReceivingelectronicinvoicesRequirements 338 Conclusion 379 Annex1.Portugueseelectronicinvoicedata 3710 References 52



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1 INTRODUCTION

Electronic invoicing is the exchange of an electronic invoice document between a supplier and abuyer.Anelectronicinvoice(eInvoice)isaninvoicethathasbeenissued,transmittedandreceivedinastructuredelectronicformatwhichallowsforitsautomaticandelectronicprocessing,asdefinedinDirective[1].

Exchanging invoices among institutions of different EU countries means that interoperability isneeded,notonlyindata,butalsointheapproachtodealwitheInvoicing.However,everyEuropeanUnion Member State has a unique approach to dealing with eInvoicing [2], including policyframework, legislation [3], eInvoicing platforms, and approach for receiving and processingelectronicinvoices.

ThegoalofthisreportistomakeacomparativestudyoftheeInvoiceframeworkinfourEuropeancountries, to define requirements and challenges to create an interoperable framework. Aspectsconsidered in this study are legal interoperability, semantic interoperability, and technicalinteroperability.

2 METHODOLOGY

Inordertoknowthecurrentstateofequivalencebetweentheelectronicinvoiceandthepaperinvoice,aquestionnairewascarriedoutinseveralEUcountries.Inthisreport,weshowtheresultsoffourcountriesmembersoftheEuropeanUnion:

● Portugal,Lithuania,PolandandLuxembourg.Finally,wepresentananalysisoftheresultsobtained.Below,weshowthequestionnaireapprovedinGoveinprojecttomakethesurveyindifferentcountries.

2.1 SURVEYQUESTIONNAIRE

2.1.1 GeneralElectronicInvoiceLegalRequirements1.1. WhatarethesignificantlawsandadministrativeinstructionsonelectronicinvoicesinourCountry?1.2. WhatisthelegaldefinitionofelectronicinvoiceinourCountry?1.3. IsitmandatorytoissueelectronicinvoicesinourCountry?1.4. Isitmandatorytoissueelectronicinvoicesinpublicprocurement?Ifyes,whatformats-“structured”or

“unstructured”-canbeusedforelectronicinvoicing?1.5. Arethereanyotherrestrictionsregardingthedataformat?Ifyes,whatkindofrestrictions?1.6. Isitpossibletousebothpaperandelectronicinvoicingatthesametime?1.7. IsitmandatorytonotifytotheTaxAuthoritytheintentiontoissueinvoiceselectronically?1.8. CanyouprovideadetaileddescriptionofthecurrentstateoftranspositionandimplementationofEUlaw

intonationallaw?1.9. Canyouanalyzehow itsvariousEUprovisionsarebeingappliedor shouldbeapplied inyour

MemberState?



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2.1.2 Contentsrequirementsoftheelectronicinvoices2.1. Whatinformation/datamusttheelectronicinvoicescontain?2.2. Whataretherulesaboutthecontentofanelectronicinvoice,takingintoaccountthedifferenceamong

DomesticTrade,Intra-EUTradeandCross-BorderTrade?2.3. Whatarethelegalminimuminformation/datarequirements?2.4. Whatinformation/dataisrequiredonanelectronicCreditNote?2.5. WhataretheformatrequirementsforelectronicCreditNote?2.6. Isthereanylimittousebatchesofinvoices?2.7. Canalltheamountsontheinvoicesbeexpressedinanycurrency?

2.1.3 Legalrequirementsforelectronictransmission3.1. Whataretherulesabouttheelectronictransmissionofanelectronicinvoice?3.2 How theauthenticityof theorigin, integrityof invoicedata, and legibilityof invoice content canall be

ensured?3.3. Whatsystemsitcanusetoguaranteetheauthenticityoftheoriginandtheintegrityoftheinvoicedata

duringelectronictransmission?3.4. It ismandatory to use electronic signature for electronic transmission? If yes, what type of electronic

signatureandcertificateisrequired?3.5. Whataretheregulationsconcerningtheuseofelectronicsignaturesforelectronicinvoicing?3.6. WhatformatscanIuseforelectronicinvoicing?3.7. Whatbusinesscontrolsmustbecompliedtoprotectthetransmissionofinvoices?3.8. What business controlsmust be implemented? If yes, Are there any documentation requirements for

thesebusinesscontrolsoninvoices?3.9. Whataretheruleswhichapplytothecrossborderelectronicexchangeofinvoices?3.10. Isitmandatorytheconsentoftheinvoicerecipient?Ifyes,cantheconsentbegiventacitly?3.11.Whataretherulesforelectronicself-billing?3.12. Whataretherulestouseathird-partyprovidertoissuemyelectronicinvoices?3.13. Dothetaxauthoritiesallowthatathirdparty(notinvolvedinthetransaction)issuestheinvoice?3.14 Doesthetaxauthorityrequireorofferacertificationforelectronicthird-partyInvoicingsolutions?

2.1.4 StorageandArchivingRequirements4.1 Howlonginvoicesmustbestorage?4.2. Whatformatcanbeusedormustbeusedtostoreelectronicinvoices?4.3. Whatcontrolsmustbemettoprotectthestorageofinvoices?Isadigitaltimestamprequired?4.4. Isitallowedtoprinttheelectronicinvoicesonpaperanddeletetheelectronicdata?4.5. Isitallowedtoconvertelectronicinvoicesintoanewdigitalformatforstorage?4.6. Can the records be stored outside the country? Inside the European Union or outside the European

Union?4.7. Is thereany requirement tonotifyorgetauthorization if recordsbestoredoutside theCountry (Inside

theEUoroutsidetheEU)?

2.1.5 ReceivingelectronicinvoicesRequirements5.1. Whatrequirementsmustbemettostorageelectronicinvoicesreceived?5.2. WhatrequirementsmustbemettoreceiveelectronicinvoicesfromasupplierinanotherMemberState

orabroadEuropeanUnion?5.3. What legal minimum information must the electronic invoices received from a supplier in another

MemberStatecontain?5.4. Whatkindofaccess -physical accessorpossibly via remote -mustbeallowed toTaxauthority to the

invoicesolution?



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5.5. Howcanthereadabilityofaninvoicebeensured?5.6. Is itmandatoryretainselectronicinvoicesinareadableform,orbeabletoproducetheminareadable

formwithoutdelayfortaxinspectionoraudittrail?5.7. DotheTaxauthoritymustbeabletotakecopiesofinformationfrominvoicingsolution?Ifyes,istherea

specialpresentationrequirements(e.g.mustuseoneofXformatsdefinedbytaxauthority?)

3 GENERALELECTRONICINVOICELEGALREQUIREMENTSWhatarethesignificantlawsandadministrativeinstructionsonelectronicinvoicesinourCountry?

Portugal EuropeanRegulations:● Directives:

o TheDirective2010/45/EUofJuly13,2010,amendingDirective2006/112/EConthecommonsystemofvalueaddedtaxasregardstherulesoninvoicing;

o TheDirective2006/112/ECofNovember28,2006,onthecommonsystemofvalueaddedtax.

NationalRegulations:● Law:

o 2012- Approved the new system of electronic communication of the invoices(DecretoLeiN°198/2012.DRN°164,SerieIdel24-08-2012[Link])

o 2012 - Amendments to the VAT Code and the VAT Scheme in Intra-CommunityTransactions(Decreto-Lein.º197/2012.D.R.n.º164,SérieIde2012-08-24[Link])

● Decrees:o TaxonomiestobeusedtocompletetheSAF-Tfile(Portarian.º340/2013de22de

novembrode2013[Link])amendingRegulationmodificationstothecertificationprocessforelectronicInvoicingsoftwareandsolutions(Diploma-Portarian.º302/2016,de2dedezembro[Link])

o RegulationoftechnicalspecificationsforSoftwarecertification(Diploma–Portarian.º363/2010,de23deJunho[Link])

o Structuredelectronicdatatransmission:SAF-T(PT)(Portarian.o321-A/2007de26deMarço[Link])AmendedbyOrdinanceNo.1192/2009(Portarian.º1192/2009,de8deoutubro[Link]containingtheelementsofinvoices)

● AdministrativeRegulations:● Others:

o Instructionsforelectronicinvoicetransmissionsystem[EN][Link]o TaxSysteminPortugal[EN][Link]

eInvoicePortal[Link]

Lithuania EuropeanRegulations:● Directives:

o TheDirective2014/55/EUoftheEuropeanParliamentandoftheCouncilofApril16,2014,onelectronicinvoicinginpublicprocurement;

o TheDirective 2008/8/EU of July 13, 2010, amendingDirective 2006/112/EC on thecommonsystemofvalueaddedtaxasregardstherulesoninvoicing;



o 2017PublicProcurementLaw[Link]



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o 2011TaxAct -AddedValueRECTIFICATION [LietuvosRespublikospridėtinės vertėsmokesčioįstatymo5-1,14,19,31,32,36,43,47,49,53,57,64,66,71,71-1,78,79,80, 83, 92 straipsnių pakeitimo ir papildymo, 2 priedo papildymo, 82 straipsniopripažinimo netekusiu galios ir Įstatymo papildymo 63-1, 78-1, 89-1 straipsniaisįstatymas][Link]

o 2009 Tax Act - Added Value (Lietuvos Respublikos pridėtinės vertės mokesčioįstatymo [2,3 .. 121] straipsnių, 2 priedo pakeitimo ir papildymo, XIII skyriauspavadinimopakeitimo, 13-1, 91-1 ir 127 straipsnių pripažinimonetekusiais galios irĮstatymopapildymo119-1straipsniuįstatymas)[Link]

o 2004 VAT amendment act -RECTIFICATION (Lietuvos Respublikos pridėtinės vertėsmokesčioįstatymo78ir80straipsniųpakeitimoįstatymas)[Link];

o 2004VATamendmentact(LietuvosRespublikospridėtinėsvertėsmokesčio įstatymopakeitimoirpapildymoįstatymas)[Link].

o 2002LawonAccounting[Link]● AdministrativeRegulations:

o 2015ResolutionNº699:standarddatafiles[Link]o 2015LithuanianMinisterofFinanceTaxInspectorate[Link]o 2015Resolution:LithuanianMinisterofFinanceRegistersforaVATinvoice,invoices

andtheimprestaccountsubmission.[Link]o 2015LithuanianMinisterofFinanceRegistersforaVATinvoice,invoicesandthe

imprestaccountsubmission.[Link]o 2014LithuanianMinisterofFinancee-invoiceRegulationApproval[Link].o 2012LithuanianMinisterofFinancee-invoiceAct[Link]

● Others:e-Invoicing to the Public Sector - Manual for Invoicing and Submitting, published onhttps://www.esaskaita.eu/web/esaskaita/[LT]website.

Poland EuropeanRegulations:● Directives:





o 2012TransmissionofinvoicesinelectronicformatAct[Link]o 2012ModificationoftheRegulationtaxAct[Link]o 2012AdministrativeburdensintheeconomyAct.[Link]o 2004TaxandServiceAct[Link]o 1997TaxOrdinanceAct[Link]

Luxembourg EuropeanRegulations:● Directives:



o TheDirective2006/112/ECofNovember28,2006,onthecommonsystemofvalue



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addedtax.:NationalRegulations:● Law:

o 2017Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017)[Link]

o 2015Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2015)[Link]

o 2013 EuropeanUnion (Common system of value-added tax in relation to invoicingrules)RegulationsRECTIFICATION)[Link].

o 2013 EuropeanUnion (Common system of value-added tax in relation to invoicingrules)Regulations[Link].

o 1979VATAct[Link]● AdministrativeRegulations:

o Electronicarchiving[Link]● Others:

● ElectronicservicesrelatedtoVAT:▪ http://www.aed.public.lu/etva/index-en.html

o AEDComputerizedAuditFile(SAF-T)o http://www.aed.public.lu/FAIA/FAIA/index.html

WhatisthelegaldefinitionofelectronicinvoiceinourCountry?

Portugal The current regulations define an “electronic invoice” as an invoice which has beentransmittedandreceivedinelectronicform.

Lithuania Thecurrent regulationsdefine like theelectronic invoice is consideredaVAT invoice,whichsetsoutthedetailsoftheVATinvoiceandhasbeenissuedandreceivedinelectronicformat.

Poland The current regulations define an “electronic invoice” as an invoice that is issued, sent,receivedandprocessedinanelectronicformat[11]

Luxembourg The current regulations define an “electronic invoice” as an invoice which has beentransmittedandreceivedinelectronicform.[7]

IsitmandatorytoissueelectronicinvoicesinourCountry?

Portugal In April 2014, electronic invoicing finally becamemandatory for all companies registered inPortugal.Theonlybusinessescurrentlyexemptfromthisobligationarethosecompaniesstillengagedinthecertificationprocessfore-billingsoftwareauthorizedbytheDGCI(DirectorateGeneralofTaxes),followingapprovalbythePortugueseTaxAuthority.ThisisconfirmedbyanofficialannouncementfromtheSecretaryofStateforTaxAffairssettingDecember31,2014,asthedeadlinedateformigrationtoelectronicinvoicing,inthecaseofcompaniesimmersedinacertificationprocessrecognizedbytheAT.[15]

Lithuania SinceJuly1.allsuppliersinvolvedinpublicprocurementwillhavetousethee-invoice.LegalReference:Governmentpressrelease[Link].

Poland NotDefined.

Luxembourg Privatebusinesses(B2BandB2C)arefreetoissueelectronicinvoicesamongthemsubjecttoacceptance by the recipient. Instead, electronic invoicing is NOT mandatory with public



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administrations,accordingtotheadministrativeguideoftheLuxembourgState.Invoicescanbe issued in paper or electronic format. To be valid, they must be issued within precisedeadlinesandcontain specific compulsory information forVATpurposesand to identify theissuingbusiness.[8]

Is it mandatory to issue electronic invoices in public procurement? If yes, what formats - “structured” or“unstructured”-canbeusedforelectronicinvoicing?

Portugal Portugal's "Das Finanzas" Ministry obliges all Portuguese companies to use computerizedmeans such as billing and accounting, to generate standard files known as SAFT-PT (XML).AccordingtotheOrdinance22-A/2010ofJune23,thegenerationoftheSAFT-PTfileShouldbeimplementedthroughtheimplementationofbillingsoftwareapplicationsCertifiedbytheMinistryofFinance.[16]

Lithuania Electronic invoicing is mandatory in public procurement since September 2012. ThecontractorsoftheFederalGovernmenthavetoprovidetheirinvoicesforgoodsandservicesinanelectronicformat.Theonlyexceptionhereisthecashpaymentsystem.[4]Asof6September2012theinvoicerecipientsofLithuanianMinistercanacceptstructuredelectronicinvoicesinXMLformat.PDFfore-InvoiceswhitPadESSignaturespecified.

Poland NotDefined.

Luxembourg Itisnotmandatorytoissueelectronicinvoicesinpublicprocurement,youcanissueinvoiceinpaper,orelectronicformatsuchasxmlorPDF.

Arethereanyotherrestrictionsregardingthedataformat?Ifyes,whatkindofrestrictions?

Portugal NotDefined.

Lithuania NotDefined.

Poland The current legislation states: Invoices can be sent electronically, in any electronic formatthatguaranteestheauthenticityoftheorigin,theintegrityofthecontentandthelegibilityoftheinvoice.[12]

Luxembourg NotDefined.

Isitpossibletousebothpaperandelectronicinvoicingatthesametime?

Portugal As of January 1, electronic Invoice is mandatory for all companies with Portuguese legaldenomination

Lithuania Electronic invoicing is mandatory with the public administrations, so, in this case, it is notpossibletousepaperinvoicing.[5]

Poland Electronic invoicing is mandatory with the public administrations, so, in this case, it is notpossibletousepaperinvoicing.

Luxembourg Electronic invoicing is not mandatory; it is possible to use paper invoicing or electronicinvoicing[9].



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IsitmandatorytonotifytotheTaxAuthoritytheintentiontoissueinvoiceselectronically?

Portugal ItisnotmandatorytonotifytotheTaxAuthoritytheintentiontoissueinvoiceselectronically.

Lithuania ItisnotmandatorytonotifytotheTaxAuthoritytheintentiontoissueinvoiceselectronically.[6]

Poland ItisnotmandatorytonotifytotheTaxAuthoritytheintentiontoissueinvoiceselectronically.

Luxembourg ItisnotmandatorytonotifytotheTaxAuthoritytheintentiontoissueinvoiceselectronically.

CanyouprovideadetaileddescriptionofthecurrentstateoftranspositionandimplementationofEUlawintonationallaw?

Portugal TheDirective2014/55/EUoftheEuropeanParliamentandoftheCouncilof16April2014onelectronicinvoicinginpublicprocurement

LegalReferenceNotDefined/Nottransposing.

TheDirective2010/45/EUof13July2010amendingDirective2006/112/EConthecommonsystemofvalueaddedtaxasregardstherulesoninvoicing

Portugal implementedtheDirective2010/45/EUwiththe2012 Introducesamendmentsto the VAT Code, the VAT Scheme for Intra-Community Transactions and somecomplementarylegislation(Decreto-Lein.º197/2012.D.R.n.º164).

TheDirective2006/112/ECof28November2006onthecommonsystemofvalueaddedtax

Portugal implemented the Directive 2006/112/ECwith the article 1 of Law no. 65-A /2007 of 26November, amends the VAT Code and the VAT Regime In intra-Communitytransactions

Lithuania TheDirective2014/55/EUoftheEuropeanParliamentandoftheCouncilof16April2014onelectronicinvoicinginpublicprocurement

The Directive 2014/55/EU obliges all Member States to ensure that contractingauthoritiesandcontractingentitiesareunabletorefusetheacceptanceofelectronicinvoices in the future. The process of the federal solution is also available for theotherpublicsectoragencies.


Lithuania implemented the Directive 2010/45/EU with the 2011 Tax Act - AddedValue.


DuetoLithuania’saccessiontotheEuropeanCommunityeffectivefromMay1,2004,the Lithuanian VAT law implemented the Directive 2006/112/EC. Specifically,LithuaniaimplementedtheDirective2006/112/ECwithTheLithuanianVATlawinits



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presentformwasenactedbytheValueAddedTaxActofJanuary15,2004.

Poland TheDirective2014/55/EUoftheEuropeanParliamentandoftheCouncilof16April2014onelectronicinvoicinginpublicprocurement

NotDefined


Poland implemented the Directive 2010/45/EU with the 2012 Transmission ofinvoicesinelectronicformatAct(2012r.wsprawieprzesyłaniafakturwformieelektronicznej, zasad ich przechowywania oraz trybu udostępniania organowipodatkowemuluborganowikontroliskarbowej).


DuetoPoland’saccession to theEuropeanCommunityeffective fromMay1,2004,the Polish VAT law implemented the Directive 2006/112/EC. Specifically, PolandimplementedtheDirective2006/112/ECwithThePolishVATlawinitspresentformwasenactedby theTaxongoodsandservicesActofMarch11,2004 (amendedbyLawasofMarch18,2011,)[13]

Luxembourg TheDirective2014/55/EUoftheEuropeanParliamentandoftheCouncilof16April2014onelectronicinvoicinginpublicprocurement

The Directive 2014/55/EU obliges all Member States to ensure that contractingauthoritiesandcontractingentitiesareunabletorefusetheacceptanceofelectronicinvoicesinthefuture.

LegalReference:notdefined.


Luxembourg implemented theDirective2010/45/EUwith the2013value-added tax(TVA–LIEUDESPRESTATIONSDESERVICES2013).


DuetoLuxembourg’saccessiontotheEuropeanCommunityeffectivefromJanuary1,1999,theLuxembourgVATlawimplementedtheDirective2006/112/EC.Specifically,LuxembourgimplementedtheDirective2006/112/ECwithTheLuxembourgVATlawin its present formwas enacted by the Value Added Tax Act of February 12, 1978(amendedbyvalueaddedtaxasofFebruary23,2008).[10]



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CanyouanalyzehowitsvariousEUprovisionsarebeingappliedorshouldbeappliedinyourMemberState?

Portugal ThedivergencebetweenthelawsoftheMemberStatesandtheexistenceofcertaingapsnotcoveredbytheEUdirective,ledtotheadoptionofDirective2010/45/EUamendingDirective2006/112/EConthecommonsystemofvalueaddedtax,withregardtoinvoicingrules,whichwasadopted inPortugalbythe2012AmendmentstotheVATCodeandtheVATSchemeinIntra-CommunityTransactions.[17]

Lithuania ThedivergencebetweenthelawsoftheMemberStatesandtheexistenceofcertaingapsnotcoveredbytheEUdirective,ledtotheadoptionofDirective2010/45/EUamendingDirective2006/112/EConthecommonsystemofvalueaddedtax,withregardtoinvoicingrules,whichwasadoptedinLithuaniabythe2012TaxAmendmentAct.

Poland ThedivergencebetweenthelawsoftheMemberStatesandtheexistenceofcertaingapsnotcoveredbytheEUdirective,ledtotheadoptionofDirective2010/45/EUamendingDirective2006/112/EConthecommonsystemofvalueaddedtax,withregardtoinvoicingrules,whichwasadoptedinPolandbythe2012ModificationoftheRegulationtaxAct[14]

Luxembourg ThedivergencebetweenthelawsoftheMemberStatesandtheexistenceofcertaingapsnotcoveredbytheEUdirective,ledtotheadoptionofDirective2010/45/EUamendingDirective2006/112/EConthecommonsystemofvalueaddedtax,withregardtoinvoicingrules,whichwasadoptedinLuxembourgbythe2013value-addedtaxAct.

4 CONTENTSREQUIREMENTSOFTHEELECTRONICINVOICESWhatinformation/datamusttheelectronicinvoicescontain?

Portugal SeeAnnex1

Lithuania ● invoice date;● series andnumberoftheaccount; ● supplier'sVATregistrationnumber; ● the buyer (customer) the VAT identification number under which he made

theacquisitionofgoods,servicesorwork;● supplier's name or the name (if a natural person) and the head office or

permanentresidence(ifanaturalperson); ● thebuyer(customer)nameorthename(ifanaturalperson)andaddress;● thesupplyofgoodsorservicesintheirnameandnumber; ● thesupplyofgoods,servicesorworkiscarriedout,ifitdoesnot match

invoicedate; ● the date of receipt of the advance (if an invoice is executed advance

Reception)whenitdoesnotcorrespondtoinvoicedate; ● thesupplyofgoods,servicesorworksperformedbytheunitprice (without

VAT),aswellasdiscounts,arenotincludedintheunit price; ● thesupplyofgoods,servicesorworksperformed,usingthetaxa flat-rate

taxablevalue; ● VATrate(rates);



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● VATamountinnationalcurrency;● when executed goods and (or) services, which are exempt or taxed at 0

percent VAT rate on the supply (provision), - a reference to the appropriate The Republic of Lithuania Law on Value Added Tax(hereinafter-VATAct"),orDirective2006/112/EConthe common VATsystem 'provision, or any any other indication that the goods (services) areexemptedortaxedata0percentVATrate.[20]

Poland Invoicesmustcontainthefollowinginformation[53]:

● Dateofissue,● Anothernumbergiveninoneormoreseriesthatuniquelyidentifiestheinvoice,● The names and surnames of the taxpayer and the purchaser of the goods or

servicesandtheiraddresses,● Thenumberbywhichthetaxpayerisidentifiedfortaxpurposes,● The number by which the buyer of the goods or services is identified for the

purposes of value added tax or value added tax under which he received thegoodsorservices,

● Thedateofmakingorcompletingthedeliveryofthegoodsortheperformanceoftheserviceorthedateofreceiptofpayment,ifitoccurredbeforethesale,ifsuchdateisspecifiedanddifferentfromthedateofissueoftheinvoice,

● Name(type)ofthegoodorservice,● Measure and quantity (number) of delivered goods or scope of service

performed,● Unitpriceofaproductorservicewithoutataxamount(netunitprice);● The amount of any discounts or price reductions, including in the form of a

discountforearlypayment,unlesstheyareincludedinthenetunitprice,● Valueof thegoodsorservicesdelivered, included in thetransaction,netof tax

(netsalesvalue),● Taxrate,● The sumof thenet sales value,brokendownby sales subject to individual tax

ratesandexemptsales,● The amount of tax on the sum of net sales, broken down by the amount of

individualtaxrates,● Amountoftotalreceivables.

Luxembourg Any document or message on paper or in electronic format satisfying the contentrequirementssetoutbelowisconsideredaninvoice

● (A)thedateofissue;● (B) a sequential number, basedononeormore series, that uniquely identifies

theinvoice;● (C) the VAT identification number under which the supplier or supplier has

suppliedgoodsorservices;● (D) the full name and address of the supplier of the goods or of the service

providerandtheirtaxablecustomerornon-taxablelegalperson;● (E) thedateonwhich thesupplyofgoodsor services ismadeorcompletedor

thedateonwhichanadvancepaymentismade,totheextentthatsuchdateisdeterminedanddifferentfromthedateofissueoftheinvoice;

● (F)thequantityandnatureofthegoodssuppliedorthescopeandnatureoftheservices rendered, specifying the elements necessary for the determination of



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theapplicablerate;● (G) the duty-free price and other components of the taxable amount, broken

downbyratewhentheinvoicedtransactionsaresubjecttodifferentrates;● (H)theratesandtheamountoftaxdue,brokendownbyratewhentheinvoiced

transactionsaresubjecttodifferentrates;● (I)anindicationofthereasonwhytheinvoicedtransactionisnotsubjecttotax.

Additionalinformation

● Forthemeansoftransport:● theelementsnecessaryfortheidentificationofthemeansoftransport,including

the nature, registration number, make, type, chassis number and year ofmanufacture;

● thedateoffirstentryintoserviceand● Forboats:thelengthandnumberofhourstheyhavesailedsincetheirfirstentry

intoservice;● Foraircraft:thetotaltake-offweightandthenumberofhourstheyhaveflown

sincetheywerefirstputintoservice;● For land vehicles : the cubic capacity or power and the number of kilometers

theyhavetraveledsincetheywerefirstputintoservice;Inthecaseofinvoicing,toacustomeridentifiedforVATinanotherMemberStateoftheEC:

● Ofintra-Communitysuppliesofexemptgoods,● OfservicesprovidedintheMemberStateofthecustomeraccordingtotherules

(B2B)suchasservices:● transportofgoods,provisionofactivitiesancillarytointra-Communitytransport

of goods, intermediary services acting in the name and on behalf of others,expertappraisalsoftangiblepersonalproperty,workinvolvingtangiblepersonalproperty,

● The VAT identification number by which the customer is identified in anotherMemberStateoftheEC;

● The reference to the relevant provision of Directive 2006/112 / EC (VATDirective)or therelevantprovisionof theVATLaworanyother indicationthatthesupplyisexempt;

● The words "reverse charge" in the case of a supply of goods or a supply ofservicesforwhichthepurchaserorlesseeisthepersonliableforthetax.Note:

Where an invoice does not relate to transactions involving another MemberState and its total amount, including tax, does not exceed EUR100, it shall beacceptedthatitmustcontainonlythefollowingparticulars:

● Thedateofissue;● The name and address of the supplier of the good or service

provider;● Thequantityandnatureofthegoodsdelivered,andtheextentand

natureoftheservicesrendered;● Thetaxincluded;



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● TheamountofVATtobepaidorthedatatocalculateit.

Reference:OfficialwebsitetotheFederalMinisterofFinancehttp://www.aed.public.lu/tva/demarches/factures.html

Whataretherulesaboutthecontentofanelectronicinvoice,takingintoaccountthedifferenceamongDomesticTrade,Intra-EUTradeandCross-BorderTrade?

Portugal NotDefined.

Lithuania A.TheVATActof2004consistsmainlyprovidestheVATrulesondomestictransactionsandtransactionsinvolvingnon-EUMemberStates:(1) It is considered that theacquisitionofgoods fromotherMemberStates tookplace inthecountrywherethegoodspurchasedwerefinallytransported.(2)TheacquisitionofgoodsfromotherMemberStatesisconsideredtohavetakenplaceinthecountry(Lithuania) inthecasethatthecustomerregisterstheVATofthepurchase intheRepublicofLithuania.TheVATidentificationnumbermustbespecifiedinthepurchaseofgoods.Ifthegoodsaretransportedbetweenmemberstates,theVATcanbepaidinthestatewherethegoodsweretransported.(3) Goods purchased and transported within the member states may circulate freelythroughoutthecountry.Ifthegoodswereboughtfromanon-memberstate,theycannotmovefreelyandmustremaininwarehouses.[21]

Poland Invoicesarerequiredtocontainthefollowinginfo[55]:

● Thedateofissueoftheinvoice;● Anothernumber,giveninoneormoreseries,whichuniquelyidentifiestheinvoice;● The names and surnames of the taxpayer and the purchaser of the goods or

servicesandtheiraddresses;● Thenumberbywhichthetaxpayerisidentifiedfortax,subjecttoparagraph24pt.

and;● Thenumberbywhichthebuyerofthegoodsorservicesisidentifiedforthetaxor

value added tax under which he received the goods or services, subject toparagraph24pt.b;

● The date of completion or completion of the delivery of the goods or theperformanceoftheservice,providedthatsuchdateisspecifiedanddifferentfromthedateofissueoftheinvoice.Inthecaseofcontinuoussales,thetaxpayermayspecifyontheinvoicethemonthandyearofsale;

● Thename(nature)ofthegoodsorservices;● Measureandquantity(number)ofgoodsdeliveredorscopeofserviceperformed;● Unitpriceofgoodsorserviceswithouttaxamount(netunitprice);● Theamountofanyrebate,includingearlyreceipts,unlesstheyareincludedinthe

netunitprice;● Thevalueofthegoodsorservicesdelivered,includedinthetransaction,excluding

theamountoftax(netsalesvalue);● Taxrate;● Thesumofthenetsalesvaluebrokendownbysalessubjecttoindividualtaxrates

andexemptsales;



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● The amount of tax on the sumof thenet sales value, brokendownby amountsrelatingtoindividualtaxrates;

● Amountoftotalreceivables.

Luxembourg NotDefined.

Whatarethelegalminimuminformation/datarequirements?

Portugal Allinformation/datarequirementssetoutintotheCertificationprocessforelectronicbillingsoftwareandsolutions(Diploma-Portarian.º302/2016,de2dedezembro).[18]

Lithuania Lithuanian VAT invoices should be issued immediately following the taxable supply. In thecaseoflongtermservicessuchassupplyofelectricity, invoicesmaybe issuedonamonthlybasis on the 10th day of themonth following the supply. Invoicesmust be stored for tenyears.Lithuania,likeallEUmemberstates,nowpermitstheuseofelectronicinvoicesundercertainconditions.Invoicesmustcontainatleastthefollowingbasicinformation:

● Dateofissuance● asequentialnumber,basedononeormoreserieswhichuniquely identifies the

VATinvoice;● VATnumberofthesupplier● Fulladdressofthesupplierandcustomer● Fulldescriptionofthegoodsorservicesprovided● Detailsofquantitiesofgoods,ifapplicable● Adateofthesupplyifdifferentfromtheinvoicedate● Thenet,taxablevalueofthesupply● TheVATrateapplied,andtheamountofVAT● Details to support zero VAT – export, reverse charge or intra-community

supply● Thetotal,grossvalueoftheinvoice[21]

Poland All information/data requirements set out into the Section 2 para. 4.1 of the 2012ModificationoftheRegulationtaxAct[55],belowaresomeofthedatarequired:

● thedateofissue;● Invoicenumber,giveninoneormoreseries,whichuniquelyidentifiestheinvoice;● thenamesandsurnamesof the taxablepersonand thepurchaserof thegoodsor

servicesandtheiraddresses;● thenumberbywhichthetaxpayerisidentifiedfortax;● thenumberbywhichthepurchaserofthegoodsorservices is identifiedfortaxor

Theaddedvalueunderwhichhereceivedthegoodsorservices,● the date of completion or completion of the delivery of the goods or the

performanceoftheservice, ifsuchdate isspecifiedanddifferentFromthe invoicedate;Incaseofcontinuoussale,thetaxpayermayprovideMonthandyearofsale;

● thename(nature)ofthegoodsorservices;● measureandquantity(number)ofdeliveredgoodsorscopeofservicesperformed;● unitpriceofgoodsorserviceswithouttaxamount(netunitprice);● theamountofanyrebate, includingearlyreceipts,unlesstheyhavebeen included

Netunitprice;● thevalueofthegoodsorservicesdelivered,coveredbythetransaction,withoutthe



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amountoftax(valueNetsales);12)taxrate;● thesumofthenetsalesvaluebrokendownbythesalessubjecttothedifferenttax

ratesandsalesExempt;● the amount of tax on the sum of the net sales, broken down into amounts for

individualratestax;● amountoftotalreceivables

Luxembourg All information/data requirements setout into theSection3para.8of the2017Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017).[61]

Whatinformation/dataisrequiredonanelectronicCreditNote?

Portugal Notdefined

Lithuania Notdefined

Poland Notdefined

Luxembourg Notdefined

WhataretheformatrequirementsforelectronicCreditNote?

Portugal Notdefined

Lithuania Notdefined

Poland Notdefined


Isthereanylimittousebatchesofinvoices?

Portugal According to definition published on thewebsitehttps://faturas.portaldasfinancas.gov.pt/from the PortugueseMinister of Finance: You can sendmultiple invoices to the system, ifvalidationiscorrect,alldocumentswillbesavedinonlyonexmlfile.Reference: http://info.portaldasfinancas.gov.pt/NR/rdonlyres/F209BFF9-2D6D-4897-8C84-06493524B6B8/0/Apoio_comunicacao_Inventarios.pdf

Lithuania AccordingtodefinitionpublishedonthewebsiteESASKAITA.EUfromtheLithuanianMinisterofFinance,youcannotissuecollective invoices,butyoucancreateatemplatethatyoucanusetoissuesimilarinvoices.

Reference:https://www.esaskaita.eu/documents/11603/0/Paslaugu_vartotojo_instrukcija_17_05_20.pdf/80854004-e041-40c4-b82f-121d4f47c39a?version=1.0#74

Poland Notdefined



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Luxembourg AccordingtodefinitionpublishedonSection3,Art.63,para.15ofthe2017Amendedlawof12 February 1979 concerning the added value tax (Loi-TVA-2017) collective invoices areinvoices,which refer tomore thanoneorder to thesamerecipient.Thecurrent regulationdoesnotsetalotinvoicelimit.[70]

Canalltheamountsontheinvoicesbeexpressedinanycurrency?

Portugal In the case of foreign currency itmust be completed accordinglywith ISO 4217, but youmustindicatetheexchangerateusedinthesystem(Field:ExchangeRate).[18]

Lithuania Invoicescanbeissuedinanyvalidcurrency.FortheconversionintoEURthe officialexchangerateissuedbytheBankofLithuania.[23]

Poland Invoices can be issued in any valid currency. For the conversion into EUR the officialexchange rate issued by the European Central Bank or the daily exchange rate confirmedwithabanknotificationoranexchangeratelistcanbeused[59].

Luxembourg Invoices can be issued in any valid currency. For the conversion into EUR the officialexchangerateissuedbytheCentralBankofLuxembourg.Alternatively,thelatestexchangeratepublishedby theEuropeanCentralBankor thedaily exchange rate confirmedwith abanknotificationoranexchangeratelistcanbeused.[71]

5 LEGALREQUIREMENTSFORELECTRONICTRANSMISSIONWhataretherulesabouttheelectronictransmissionofanelectronicinvoice?

Portugal The current regulations Decree-law 198/2012, of August 24, approved the new system ofelectroniccommunicationoftheinvoices.It establishes measures to control the issuance of invoices and other documents with taxrelevanceanddefinestheformofitscommunicationtotheAT(TaxandCustomsAuthority)Article3:Communicationof invoiceelements, Section:B For theelectronic transmissionofdata,itmustbedonethroughthepresentationofastandardizedstructuredfilebasedontheSAF-T(PT)file,createdbyDecreeNo.321-A/2007ofMarch26andmodifiedbytheOrderNo.1192/2009ofOctober8.Article6:Confidentialityandsecurityofinformation:1-ThepersonaldatacommunicatedtoATpursuanttoarticle3arecoveredbythedutyofconfidentialityprovidedforinarticle64oftheGeneralTaxLaw,approvedbyDecree-Lawno.398/98,ofDecember17,andMayonlybeusedforthepurposessetforthinthisstatute.[19]

Lithuania The current regulations define an “electronic invoice” as an invoice that is issued, sent,receivedandprocessedinanelectronic format. The EVV (https://www.epaslaugos.lt),alsocalledE-GovermentGatewayServicePortal, is theaccessportal for theeconomy toE-Government-applications of the federal government. Specifies that the authenticity of theorigin and the integrity of the content of electronic invoices are ensured, if they are sentsignedwithPAdES.[26]



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Poland The current regulations define an “electronic invoice” as an invoice that is issued, sent,receivedandprocessedinanelectronicformat.Thee-Invoicing2012TransmissionofinvoicesinelectronicformatActspecifiesthemethodandconditionsforsendinginvoicesinelectronicformThe Invoicesmay be sent in electronic form, in any electronic format provided Ensure theauthenticityoforigin,integrityofcontentandreadabilityoftheinvoice.

Luxembourg The current regulations define an “electronic invoice” as an invoice that is issued, sent,received and processed in an electronic format. Amended law of 12 February 1979concerningtheaddedvaluetax(vat2017),specifiesEachtaxablepersonshalldeterminethewaytheauthenticityoforigin, integritycontentand legibilityofthe invoiceareguaranteed.[73]

Howtheauthenticityoftheorigin,integrityofinvoicedata,andlegibilityofinvoicecontentcanallbeensured?

Portugal The authenticity of the origin and the integrity of the content of electronic invoices areensuredinanycase,where:

● Businesscontrolsontheseinvoices,suchasreliableaudittrails,areapplied.● InvoicesaresentviatheSAF-T(PT)orviatheWebService.● The invoice is issuedbyelectronicdataexchange (EDI) systems inaccordancewith

Article 2 of the 94/820/EC, Commission Recommendation of 19 October 1994,OfficialJournalL.338,28December1994,relatingtothelegalaspectsofelectronicdatainterchange.

Lithuania Accordingtothee-invoiceRegulation,theauthenticityoftheoriginandtheintegrityofthecontentofelectronicinvoicesareensuredinanycase,where:

● Businesscontrolsontheseinvoices,suchasreliableaudittrails,areapplied.● InvoicesaresentviatheEVV(alsocalledElektroniniaivaldžiosvartai)● Aqualifiedelectronicsignature,inthesenseoftheSignatureAct,isused.Electronic

invoicestothepublicsectordonotneedtobedigitallysigned.Invoiceswithdigitalsignatureareaccepted,however,thesignatureisnotvalidated.

● The invoice is issuedbyelectronicdataexchange (EDI) systems inaccordancewithArticle 2 of the 94/820/EC, Commission Recommendation of 19 October 1994,OfficialJournalL.338,28December1994,relatingtothelegalaspectsofelectronicdatainterchange.[29]

Poland According to the e-Invoicing 2012 Transmission of invoices in electronic format Act, theauthenticityoftheoriginandtheintegrityofthecontentofelectronicinvoicesareensuredinanycase,where:

Business controls on these invoices, secure electronic signature to be verified using a validqualifiedcertificate.

Theinvoiceisissuedbyelectronicdataexchange(EDI)systemsinaccordancewithArticle2ofthe94/820/EC,CommissionRecommendationof19October1994,OfficialJournalL.338,28December1994,relatingtothelegalaspectsofelectronicdatainterchange.

Seealso[63].



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Luxembourg According to the Amended law of 12 February 1979 concerning the added value tax (vat2017),theauthenticityoforigin,integrityofcontentandlegibilityofaninvoice,thatitoccurson paper or in electronic form, are provided to from the time of issue until the end of hisperiodofconservation.[75]

● Each taxable person shall determine the way the authenticity of origin,integritycontentandlegibilityoftheinvoiceareguaranteed.

● The term"authenticityoforigin" theassuranceof the identityproviderortheissueroftheinvoice.

Whatsystemsitcanusetoguaranteetheauthenticityoftheoriginandtheintegrityoftheinvoicedataduringelectronictransmission?

Portugal The Council Directive 2001/115/EC, in force from1 January 2004, provides two alternativeways of ensuring those guarantees: Advanced electronic signatures and Electronic DataInterchange (EDI). However,Member States that are prepared to accept other less securemethodsofensuringauthenticityandintegrityarefreetodoso.InPortugal, theeInvoiceportal canbeused forhandlingadministrativeerrandsand it alsoservesasanauthenticationportalforthesubmissionofe-Invoices.

TherearetwowaystoaccesstheFinancePortal:

● Throughanauthenticationpassword● ThroughCitizenCard

Lithuania The CouncilDirective2001/115/EC,inforcefrom1January2004,provides twoalternativewaysofensuringthoseguarantees:Advanced electronic signatures andElectronic DataInterchange (EDI). However, Member States that arepreparedtoacceptotherless securemethodsofensuringauthenticityandintegrityarefreetodoso.

In Lithuanian, the EVV portal can be used for handling administrative errands and it alsoserves as an authentication portal for the submission of e-Invoices to invoice recipientsdesignatedatESASKAITA.EU.TheEVV (https://www.epaslaugos.lt/portal/login) istheaccessportalforbusinessestotheE-Governmentapplicationsofthefederalgovernment.TobeabletouseE-Governmentapplications suchasESASKAITA.EU, the registration to theEVVportalmustbecompleted.Therearethreedifferentwaystocompletetheregistration:

● WithyourLithuanianCitizenCard;and● withdigitalCertificate.

TheLithuanianCitizenCardoffersfunctionalityfortheidentificationandauthenticationand,by using qualified electronic signatures, constitutes the foundation for legal security. Forthesereasons,itcanbeusedtoplaceaqualifiedelectronicsignatureonelectronicinvoices.

Reference:https://www.esaskaita.eu/web/esaskaita/prisijungimas

Poland The Council Directive 2001/115/EC, in force from1 January 2004, provides two alternativeways of ensuring those guarantees: Advanced electronic signatures and Electronic DataInterchange (EDI). However,Member States that are prepared to accept other less secure



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methodsofensuringauthenticityandintegrityarefreetodoso.

Polishregulationsprovidethat,themethodofensuringtheauthenticityoforigin,integrityofcontentandclarityoftheinvoiceisdeterminedbythetaxpayer.

Luxembourg The Council Directive 2001/115/EC, in force from1 January 2004, provides two alternativeways of ensuring those guarantees: Advanced electronic signatures and Electronic DataInterchange (EDI). However,Member States that are prepared to accept other less securemethodsofensuringauthenticityandintegrityarefreetodoso.[77]

Itismandatorytouseelectronicsignatureforelectronictransmission?Ifyes,whattypeofelectronicsignatureandcertificateisrequired?

Portugal Invoicesmayonlybeissuedbyelectronicmeansprovidedthattheauthenticityoftheirorigin,theintegrityoftheircontentandtheirreadabilityareguaranteed.Are considered to be guaranteed the authenticity of the origin and the integrity of thecontentsoftheelectronicinvoices[22],ifadoptedoneofthefollowing:

● AdvancedElectronicSignature● Electronicdatainterchangesystemby94/820/EC:CommissionRecommendationof

19October 1994 relating to the legal aspects of electronic data interchange (TextwithEEArelevance)

Lithuania AccordingtothePublicProcurementAct,Article22:Communicationand informationexchange states that, electronic invoices to the public sector do not need to be digitallysigned. The public administrationmay require the signature of documents using electronicsignature.[31]

Poland According to thee-InvoicingofTransmissionof invoices inelectronic formatAct,electronicinvoicestothepublicsectordonotneedtobedigitallysigned.However,invoiceswithdigitalsignatureareaccepted,butthesignatureisnotvalidated[66].

Luxembourg Electronicinvoicesdonotneedtobedigitallysigned.However,invoiceswithdigitalsignatureareaccepted,butthesignatureisnotvalidated.

Whataretheregulationsconcerningtheuseofelectronicsignaturesforelectronicinvoicing?

Portugal Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13December 1999 on a Community framework for electronic signatures, based on a qualifiedcertificateandcreatedbyasecuresignaturecreationdevice,withinthemeaningofpoints(6)and(10)ofArticle2ofDirective1999/93/EC.Seealso[103]

Lithuania Article2ofDirective1999/93/ECoftheEuropeanParliamentandofthe Council of 13December 1999 on a Community framework for electronic signatures, based on a qualifiedcertificateandcreatedbyasecuresignaturecreationdevice,withinthemeaningofpoints(6)and(10)ofArticle2ofDirective1999/93/EC.[33]

Poland Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13December 1999 on a Community framework for electronic signatures, based on a qualified



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certificateandcreatedbyasecuresignaturecreationdevice,withinthemeaningofpoints(6)and(10)ofArticle2ofDirective1999/93/EC.Seealso[67].

Luxembourg Article 2 of Directive 1999/93/EC of the European Parliament and of the Council of 13December 1999 on a Community framework for electronic signatures, based on a qualifiedcertificateandcreatedbyasecuresignaturecreationdevice,withinthemeaningofpoints(6)and(10)ofArticle2ofDirective1999/93/EC.

WhatformatscanIuseforelectronicinvoicing?

Portugal According to current normative, federal government can only accept structured electronicinvoicesinSAF-T(PT)format[24][25].SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange ofreliable accounting data fromorganizations to a national tax authority or external auditors.The standard is defined by the Organisation for Economic Co-operation and Development(OECD).ThefilerequirementsareexpressedusingXML.Reference:http://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/NEWS_SAF-T_PT.htm

Lithuania According to currentnormative, federal governmentaccept structuredelectronic invoices inSAF-Tformat.

SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange ofreliable accounting data fromorganizations to a national tax authority or external auditors.The standard is defined by the Organisation for Economic Co-operation and Development(OECD). The file requirementsareexpressedusingXML,but theOECDdoesnot imposeanyparticularfileformat.[36]

Poland According to current normative, federal government can only accept structured electronicinvoicesinSAF-Tformat.SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange ofreliable accounting data fromorganizations to a national tax authority or external auditors.The standard is defined by the Organisation for Economic Co-operation and Development(OECD). The file requirementsareexpressedusingXML,but theOECDdoesnot imposeanyparticularfileformat[68][69].

Luxembourg Accordingtocurrentnormative,federalgovernmentaccept:[80]a. ElectronicinvoicesstructuredinXMLformat(SAF-T),b. UnstructuredelectronicinvoicessuchasPDForotherelectronicformat.c. Non-electronicinvoicessuchaspaper.

Where books, documents and, in general, any data, which must be supplied to theadministrationon request, are available in electronic form, they shall, at the request of theadministration, be communicated in a legible and directly intelligible form certified Inaccordancewiththeoriginal,onpaper,oronsuchothertechnicaltermsastheadministrationdetermines.



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Whatbusinesscontrolsmustbecompliedtoprotectthetransmissionofinvoices?

Portugal Thecontrols thatmustbeconsideredasguaranteeof theauthenticityof theoriginand theintegrityofthecontentsoftheelectronicinvoices:

● AdvancedElectronicSignature● Electronic data interchange systemby 94/820/EC: Commission Recommendation of

19October1994relatingtothelegalaspectsofelectronicdatainterchange(TextwithEEArelevance)

Lithuania Each taxablepersonwill determine theway to ensure the authenticity of theorigin, theintegrityof thecontentandthe legibilityof the invoice.Whenelectronic invoicesare issuedwithoutanyelectronicsignature,theauthenticityoforiginandintegrityofcontenthavetobeguaranteed by the implementation of internal control procedures (e.g. establishment of anaudittrailthatlinkstheinvoicetotheactualpurchaseofthesupplyofgoodsorservices).

Poland Each taxable person will determine the way to ensure the authenticity of the origin, theintegrityof thecontentandthe legibilityof the invoice.Whenelectronic invoicesare issuedwithoutanyelectronicsignature,theauthenticityoforiginandintegrityofcontenthavetobeguaranteed by the implementation of internal control procedures (e.g. establishment of anaudittrailthatlinkstheinvoicetotheactualpurchaseofthesupplyofgoodsorservices)[74].

Luxembourg Each taxable person will determine the way to ensure the authenticity of the origin, theintegrityof thecontentandthe legibilityof the invoice.Whenelectronic invoicesare issuedwithoutanyelectronicsignature,theauthenticityoforiginandintegrityofcontenthavetobeguaranteed by the implementation of internal control procedures (e.g. establishment of anaudittrailthatlinkstheinvoicetotheactualpurchaseofthesupplyofgoodsorservices).

Whatbusinesscontrolsmustbeimplemented?Ifyes,Arethereanydocumentationrequirementsforthesebusinesscontrolsoninvoices?

Portugal ItisnecessarytoobtainadigitalcertificatetocommunicatewithAT.See[28].

Lithuania Businesscontrolisawideconcept.Itistheprocesscreated,implementedandkeptuptodateby those responsible (management, personnel and owners) for providing reasonableassuranceon financial, accounting and regulatory reporting and that legal requirements arecompliedwith. Thebusiness controls shouldbe appropriate to the size, activity and typeoftaxablepersonandshouldtakeintoaccountthenumberandvalueoftransactionsaswellasthe number and type of suppliers and customers. In some contexts, other relevant factorsshouldalsobetakenintoconsideration.

Poland Businesscontrolisawideconcept.Itistheprocesscreated,implementedandkeptuptodateby those responsible (management, personnel and owners) for providing reasonableassuranceon financial, accounting and regulatory reporting and that legal requirements arecompliedwith.

Thebusiness controls shouldbe appropriate to the size, activity and typeof taxablepersonandshouldtakeintoaccountthenumberandvalueoftransactionsaswellasthenumberandtypeofsuppliersandcustomers.Insomecontexts,otherrelevantfactorsshouldalsobetaken



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intoconsideration.

Luxembourg Businesscontrolisawideconcept.Itistheprocesscreated,implementedandkeptuptodateby those responsible (management, personnel and owners) for providing reasonableassuranceon financial, accounting and regulatory reporting and that legal requirements arecompliedwith.Thebusiness controls shouldbe appropriate to the size, activity and typeof taxablepersonandshouldtakeintoaccountthenumberandvalueoftransactionsaswellasthenumberandtypeofsuppliersandcustomers.Insomecontexts,otherrelevantfactorsshouldalsobetakenintoconsideration.

Whataretheruleswhichapplytothecrossborderelectronicexchangeofinvoices?

Portugal According to article 1.12 Directive 2010/45/EU: (1) Invoicing shall be subject to the rulesapplyingintheMemberStateinwhichthesupplyofgoodsorservicesisdeemedtobemade,inaccordancewiththeprovisionsofTitleV.

(2)Bywayofderogationfrompoint(1), invoicingshallbesubjecttotherulesapplyingintheMemberStateinwhichthesupplierhasestablishedhisbusinessorhasafixedestablishmentfrom which the supply is made or, in the absence of such place of establishment or fixedestablishment, theMember State where the supplier has his permanent address or usuallyresides,where:

1. thesupplier isnotestablished in theMemberState inwhich thesupplyofgoodsorservices is deemed to bemade, in accordancewith the provisions of Title V, or hisestablishment in that Member State does not intervene in the supply within themeaning of Article 192a, and the person liable for the payment of the VAT is theperson to whom the goods or services are supplied. However where the customerissuestheinvoice(self-billing),point(1)willhold.

2. thesupplyofgoodsorservices isdeemednottobemadewithintheCommunity, inaccordancewiththeprovisionsofTitleV.

In 2012, Portugal implemented the Directive 2010/45/EUwith the Amendments to the VATCodeandtheVATSchemeinIntra-CommunityTransactions(Decreto-Lein.º197/2012.D.R.n.º164,SérieIde2012-08-24)

Lithuania According to article 1.12 Directive 2010/45/EU: (1) Invoicing shall be subject to the rulesapplyingintheMemberStateinwhichthesupplyofgoodsorservicesisdeemedtobemade,inaccordancewiththeprovisionsofTitleV.

(2)Bywayofderogationfrompoint(1), invoicingshallbesubjecttotherulesapplyingintheMemberStateinwhichthesupplierhasestablishedhisbusinessorhasafixedestablishmentfrom which the supply is made or, in the absence of such place of establishment or fixedestablishment, theMember State where the supplier has his permanent address or usuallyresides,where:

(a)thesupplierisnotestablishedintheMemberStateinwhichthesupplyofgoodsorservicesisdeemedtobemade,inaccordancewiththeprovisionsofTitleV,orhisestablishmentinthatMember Statedoesnot intervene in the supplywithin themeaningofArticle192a, and the



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person liable for the payment of the VAT is the person towhom the goods or services aresupplied.

Howeverwherethecustomerissuestheinvoice(self-billing),point(1)willhold.

(b) the supply of goods or services is deemed not to be made within the Community, inaccordancewiththeprovisionsofTitleV.

In 2011, Lithuania implemented the Directive 2010/45/EU with the Tax Amendment Act(MOKESČIOĮSTATYMO2011)[39]

Poland Accordingtoarticle1.12Directive2010/45/EU[72]:

● Invoicing shall be subject to the rules applying in the Member State in which thesupplyofgoodsorservicesisdeemedtobemade,inaccordancewiththeprovisionsofTitleV.

● Bywayofderogationfrompoint(1),invoicingshallbesubjecttotherulesapplyingintheMember State inwhich the supplier has established his business or has a fixedestablishment from which the supply is made or, in the absence of such place ofestablishmentor fixed establishment, theMember Statewhere the supplier has hispermanentaddressorusuallyresides,where:

a) the supplier is not established in theMember State inwhich the supply ofgoodsorservicesisdeemedtobemade,inaccordancewiththeprovisionsofTitleV,orhisestablishmentinthatMemberStatedoesnotinterveneinthesupply within the meaning of Article 192a, and the person liable for thepayment of the VAT is the person to whom the goods or services aresupplied.Howeverwherethecustomerissuestheinvoice(self-billing),point(1)willhold.

b) the supply of goods or services is deemed not to be made within theCommunity,inaccordancewiththeprovisionsofTitleV.

In2012,PolandimplementedtheDirective2010/45/EUwiththeAdministrativeburdensintheeconomyAct2012.

Luxembourg According to article 1.12 Directive 2010/45/EU: (1) Invoicing shall be subject to the rulesapplyingintheMemberStateinwhichthesupplyofgoodsorservicesisdeemedtobemade,inaccordancewiththeprovisionsofTitleV.[82]

● Bywayofderogationfrompoint(1),invoicingshallbesubjecttotherulesapplyingin

theMember State inwhich the supplier has established his business or has a fixedestablishment from which the supply is made or, in the absence of such place ofestablishmentor fixed establishment, theMember Statewhere the supplier has hispermanentaddressorusuallyresides,where:

○ the supplier is not established in theMember State inwhich the supply ofgoodsorservicesisdeemedtobemade,inaccordancewiththeprovisionsofTitleV,orhisestablishmentinthatMemberStatedoesnotinterveneinthesupply within the meaning of Article 192a, and the person liable for thepayment of the VAT is the person to whom the goods or services aresupplied.Howeverwherethecustomerissuestheinvoice(self-billing),point(1)willhold.

○ the supply of goods or services is deemed not to be made within the



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Community,inaccordancewiththeprovisionsofTitleV.

In 2013, Luxembourg implemented the Directive 2010/45/EU with the Commonsystemofvalue-addedtax

Isitmandatorytheconsentoftheinvoicerecipient?Ifyes,cantheconsentbegiventacitly?

Portugal Theinvoicerecipientmustapprovethesendingofinvoicesbyelectronicmeans.

A1. Given that paper and electronic invoices should be treated equally, acceptance by therecipientof anelectronic invoicemaybedetermined in a similarmanner as apaper invoicecould be considered accepted. Thismay include anywritten acceptance,whether formal ornot, or by tacit agreement through, for instance, theprocessingorpaymentof the receivedinvoice.Federalagenciesareresponsiblefortheacceptanceandprocessingofthee-invoices[30].

Lithuania Theinvoicerecipientmustapprovethesendingofinvoicesbyelectronicmeans.[40]

● Giventhatpaperandelectronicinvoicesshouldbetreatedequally,acceptancebytherecipientofanelectronic invoicemaybedetermined inasimilarmannerasapaperinvoice could be considered accepted. This may include any written acceptance,whetherformalornot,orbytacitagreementthrough,forinstance,theprocessingorpaymentofthereceivedinvoice.Federalagenciesareresponsiblefortheacceptanceandprocessingofthee-invoices.

Poland Theinvoicerecipientmustapprovethesendingofinvoicesbyelectronicmeans[76].

Giventhatpaperandelectronicinvoicesshouldbetreatedequally,acceptancebytherecipientof anelectronic invoicemaybedetermined in a similarmanner as apaper invoice couldbeconsideredaccepted.Thismay includeanywrittenacceptance,whether formalornot,orbytacitagreementthrough,forinstance,theprocessingorpaymentofthereceivedinvoice.

Luxembourg Theinvoicerecipientmustapprovethesendingofinvoicesbyelectronicmeans.[83]

Giventhatpaperandelectronicinvoicesshouldbetreatedequally,acceptancebytherecipientof anelectronic invoicemaybedetermined in a similarmanner as apaper invoice couldbeconsideredaccepted.Thismay includeanywrittenacceptance,whether formalornot,orbytacit agreement through, for instance, the processing or payment of the received invoice.Federalagenciesareresponsiblefortheacceptanceandprocessingofthee-invoices.

Whataretherulesforelectronicself-billing?

Portugal Notdefined.

Lithuania Notdefined.

Poland Notdefined.

Luxembourg Notdefined.



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Whataretherulestouseathird-partyprovidertoissuemyelectronicinvoices?

Portugal Accordingtothecurrente-invoicingregulation[32],thirdpartyprovidermustbecertificationbytheTaxandCustomsAuthority.Certificationofbillingprogramsdependsonthecumulativeverificationofthefollowingrequirements:

● Possibility of exporting the file referred to in Administrative Decrees no. 321-A /2007(SAF-T(PT));

● TheSystemallowstoidentifytherecordingoftherecordofinvoicesandrectificationdocuments, through an asymmetric encryption algorithm and a private knowledgekeyexclusivetotheprogram;

● AccessControltothecomputersystem,whichrequiresauthenticationofeachuser;● Do not have any function that, locally or remotely, allows to change, directly or

indirectly, information of fiscal nature, without generating evidence aggregated totheoriginalinformation;

● ObservetheothertechnicalrequirementsapprovedbyorderoftheDirectorGeneraloftheTaxandCustomsAuthority(AT).

Lithuania Notdefined.

Poland According to the current e-invoicing regulation, trading parties are free to use service andsolutionproviders.


Dothetaxauthoritiesallowthatathirdparty(notinvolvedinthetransaction)issuestheinvoice?

Portugal AccordingtoArticle220oftheCouncilDirective2006/112/EC[34],everytaxablepersonshallensurethataninvoiceisissued,eitherbyhimselforbyhiscustomeror,inhisnameandonhisbehalf,byathirdparty,inrespectofthefollowing:

● supplies of goodsor serviceswhichhehasmade to another taxablepersonor to anon-taxablelegalperson;

● supplies of goods as referred to in Article 33; (3) supplies of goods carried out inaccordancewiththeconditionsspecifiedinArticle138;

● anypaymentonaccountmadetohimbeforeoneofthesuppliesofgoodsreferredtoinpoints(1),(2)and(3)wascarriedout;

● anypaymentonaccountmadetohimbyanothertaxablepersonornon-taxablelegalpersonbeforetheprovisionofserviceswascompleted.

Lithuania AccordingtoArticle220oftheCouncilDirective2006/112/EC,everytaxable person shallensurethataninvoiceisissued,eitherbyhimselforbyhiscustomeror,inhisnameandonhisbehalf,byathirdparty,inrespectofthefollowing:[43]

● Suppliesof goodsor serviceswhichhehasmade to another taxablepersonor to anon-taxablelegalperson;

● SuppliesofgoodsasreferredtoinArticle33;● Supplies of goods carried out in accordancewith the conditions specified in Article

138;● Anypaymentonaccountmadetohimbeforeoneofthesuppliesofgoodsreferredto



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inpoints(1),(2)and(3)wascarriedout;● Anypaymentonaccountmadetohimbyanothertaxablepersonornon-taxablelegal

personbeforetheprovisionofserviceswascompleted.

Poland AccordingtoArticle220oftheCouncilDirective2006/112/EC[79],everytaxablepersonshallensurethataninvoiceisissued,eitherbyhimselforbyhiscustomeror,inhisnameandonhisbehalf,byathirdparty,inrespectofthefollowing:

● supplies of goodsor serviceswhichhehasmade to another taxablepersonor to anon-taxablelegalperson;

● supplies of goods as referred to in Article 33; (3) supplies of goods carried out inaccordancewiththeconditionsspecifiedinArticle138;


● anypaymentonaccountmadetohimbyanothertaxablepersonornon-taxablelegalpersonbeforetheprovisionofserviceswascompleted.

Luxembourg According to Article 220 of the Council Directive 2006/112/EC, every taxable person shallensurethataninvoiceisissued,eitherbyhimselforbyhiscustomeror,inhisnameandonhisbehalf,byathirdparty,inrespectofthefollowing:[85]

● Suppliesof goodsor serviceswhichhehasmade to another taxablepersonor to anon-taxablelegalperson;

● Supplies of goods as referred to in Article 33; (3) supplies of goods carried out inaccordancewiththeconditionsspecifiedinArticle138;


● Anypaymentonaccountmadetohimbyanothertaxablepersonornon-taxablelegalpersonbeforetheprovisionofserviceswascompleted.

Doesthetaxauthorityrequireorofferacertificationforelectronicthird-partyInvoicingsolutions?

Portugal The tax authority must certify electronic third-party Invoicing solutions [35]. Softwarecompanies,priortothemarketingoftheprograms,forcertificationpurposes,shallsendtoTA:

● Anofficialmodelstatement,approvedbyorderoftheMinisterofFinance;● The public key that allows validating the authenticity and integrity of the data set

referredtoinArticle6,signedwiththecorrespondingprivatekey.

Lithuania Tax authority does not require or offer a certification for electronic third party Invoicingsolutions.Thetaxablepersonthathastheobligationtoissuetheinvoiceisresponsiblefortheidentificationofareliablethirdparty invoicingsolution. It isrecommendedtofindout ifthesupportingcompanyisabletosubmite-Invoicestothepublicsectorbeforesigningiton.Theproducersoffinancialaccountingsoftwarearecalledontotakeintoaccounttherequirementsof the e-Invoice to the public sector in designing their products in such a way that theircustomers’ outgoing invoices meet the legal provisions and they can benefit from theadvantagesofe-invoicingtothepublicsector.

Poland Tax authority does not require or offer a certification for electronic third party Invoicingsolutions.Thetaxablepersonthathastheobligationtoissuetheinvoiceisresponsiblefortheidentificationofareliablethirdparty invoicingsolution. It isrecommendedtofindout ifthesupportingcompanyisabletosubmite-Invoicestothepublicsectorbeforesigningiton.Theproducersoffinancialaccountingsoftwarearecalledontotakeintoaccounttherequirements



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of the e-Invoice to the public sector in designing their products in such a way that theircustomers’ outgoing invoices meet the legal provisions and they can benefit from theadvantagesofe-invoicingtothepublicsector.

Luxembourg Tax authority does not require or offer a certification for electronic third party Invoicingsolutions.Thetaxablepersonthathastheobligationtoissuetheinvoiceisresponsiblefortheidentificationofareliablethirdparty invoicingsolution. It isrecommendedtofindout ifthesupportingcompanyisabletosubmite-Invoicestothepublicsectorbeforesigningiton.Theproducersoffinancialaccountingsoftwarearecalledontotakeintoaccounttherequirementsof the e-Invoice to the public sector in designing their products in such a way that theircustomers’ outgoing invoices meet the legal provisions and they can benefit from theadvantagesofe-invoicingtothepublicsector.

6 STORAGEANDARCHIVINGREQUIREMENTSHowlonginvoicesmustbestorage?

Portugal Personaldatacommunicatedrelatingto invoices inwhichthepurchasersarenaturalpersonsshallbekeptuntiltheendofthefourthyearfollowingthattowhichtheyrelateandshallbedestroyedwithinsixmonthsaftertheexpiryofthatperiod[37].

Lithuania Theauthenticityoftheorigin,theintegrityofthecontentandthereadabilityoftheelectronicinvoicesmustbeguaranteedforaperiodoftenyear,accordingtoSection4,para.33,of2012LithuanianMinisterofFinancee-invoice)[44]

Poland Theauthenticityoftheorigin,theintegrityofthecontentandthereadabilityoftheelectronicinvoicesmustbeguaranteedforaperiodoftenyears[84].

Luxembourg Theauthenticityoftheorigin,theintegrityofthecontentandthereadabilityoftheelectronicinvoicesmustbeguaranteedforaperiodoftenyears .Everybusinesscandecide individuallyhowtoensuretheauthenticityoftheorigin,theintactnessofthecontentandthereadabilityofthecontent,forexampleusinginternalcontrols.[86]

Whatformatcanbeusedormustbeusedtostoreelectronicinvoices?

Portugal Theelectronicformatmustensuretheauthenticityofitsoriginandtheintegrityofitscontentsandits legibilityfromthepoint intimeof issueuntiltheendoftheperiodforstorageoftheinvoice. Companies submit electronic invoices viahttps://faturas.portaldasfinancas.gov.pt/.Afterthesubmission,theelectronicinvoicesarestoredasSAF-T(PT).

Lithuania Theelectronicformatmustensuretheauthenticityofitsoriginandtheintegrityofitscontentsanditslegibilityfromthepointintime of issueuntil theendof theperiod forstorageoftheinvoice. Companies submit electronic invoices as paper, e-mail, PDF etc. Currentlegislation defines following restriction, If the invoice was received in electronic format, itshouldbestoredinthesameformat.

Poland Theelectronicformatmustensuretheauthenticityofitsoriginandtheintegrityofitscontentsandits legibilityfromthepoint intimeof issueuntiltheendoftheperiodforstorageoftheinvoice.Thecurrent regulationdoesnotestablish restrictionsof format inwhich tosave theinvoices.



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Luxembourg Theelectronicformatmustensuretheauthenticityofitsoriginandtheintegrityofitscontentsandits legibilityfromthepoint intimeof issueuntiltheendoftheperiodforstorageoftheinvoice. The current legislation does not define restrictions on data format to be used forstoring electronic invoices, therefore different formats (e.g. XML, PDF, PDF/A, financialaccountingsoftwareofacompany)areaccepted.[88]

Whatcontrolsmustbemettoprotectthestorageofinvoices?Isadigitaltimestamprequired?

Portugal Any technology that can ensure the authenticity of their origin and the integrity of theircontentsandtheirlegibility[38].Theelectronicinvoicesaresignedwiththecorrespondingprivatekey,thisallowsvalidatingtheauthenticityandintegrity

Lithuania Any technology that can ensure the authenticity of their origin and the integrity of theircontentsandtheirlegibility.

● Timestampingisnotlegallyrequiredbutconsideredtobeimportantbythemarket.

Poland Any technology that can ensure the authenticity of their origin and the integrity of theircontentsandtheirlegibility.


Luxembourg Any technology that can ensure the authenticity of their origin and the integrity of theircontentsandtheirlegibility.


Isitallowedtoprinttheelectronicinvoicesonpaperanddeletetheelectronicdata?

Portugal The national regulation defines an electronic invoice (e-Invoice) as an invoice that is issued,sent,receivedandprocessedinanelectronicformat.Ane-Invoiceshallonlybeacknowledgedas an invoice provided that the authenticity of the origin of the invoice, the integrity of itscontent, and its legibility are guaranteed. Basically, there are no restrictions regarding thestorageandarchivingofelectronicinvoices.Forthisreason,itisallowedtoprinttheelectronicinvoiceonpaperanddeletetheelectronicdata.

However, the deletion on electronic data could depend on internal procedures adopted toensuretheauthenticity,theintegrity,andthelegibilityoftheinvoices.Itcanbeassumedthat,incaseofe-invoices, theusualverificationof incoming invoicesalsocoverstherequirementsaccordingtothePortugal lawconcerning internalbusinesscontrols.Thecompanycandecideon the structure of its invoice verification and internal business controls. In the case ofelectronic-based invoiceverification,both thee-invoice in itsoriginal formatand theprinteddocuments containing the invoice verification annotations must be retained. On the otherhand, theelectronic invoicemaybedeleted if the invoiceverificationprocess ispaper-basedonly.

Lithuania The national regulation defines an electronic invoice (e-Invoice) as an invoice that is issued,sent,receivedandprocessedinanelectronicformat.Ane-Invoiceshallonlybeacknowledgedas an invoice provided that the authenticity of the origin of the invoice, the integrity of itscontent, and its legibility are guaranteed. The current legislation does not allow to eraseelectronicdataafterprintingtheinvoice,itisnecessarytostoretheoriginalelectronicinvoice.



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Reference:http://www.bss.biz/elektronines-saskaitos/.

Poland The national regulation defines an electronic invoice (e-Invoice) as an invoice that is issued,sent,receivedandprocessedinanelectronicformat.Ane-Invoiceshallonlybeacknowledgedas an invoice provided that the authenticity of the origin of the invoice, the integrity of itscontent, and its legibility are guaranteed. Basically, there are no restrictions regarding thestorageandarchivingofelectronicinvoices.Forthisreason,itisallowedtoprinttheelectronicinvoiceonpaperanddeletetheelectronicdata.

However, the deletion on electronic data could depend on internal procedures adopted toensuretheauthenticity,theintegrity,andthelegibilityoftheinvoices.Itcanbeassumedthat,incaseofe-invoices, theusualverificationof incoming invoicesalsocoverstherequirementsaccordingtotheAustrian lawconcerning internalbusinesscontrols.Thecompanycandecideon the structure of its invoice verification and internal business controls. In the case ofelectronic-based invoiceverification,both thee-invoice in itsoriginal formatand theprinteddocuments containing the invoice verification annotations must be retained. On the otherhand, theelectronic invoicemaybedeleted if the invoiceverificationprocess ispaper-basedonly.

Luxembourg The national regulation defines an electronic invoice (e-Invoice) as an invoice that is issued,sent,receivedandprocessedinanelectronicformat.Ane-Invoiceshallonlybeacknowledgedas an invoice provided that the authenticity of the origin of the invoice, the integrity of itscontent, and its legibility are guaranteed. Basically, there are no restrictions regarding thestorageandarchivingofelectronicinvoices.Forthisreason,itisallowedtoprinttheelectronicinvoiceonpaperanddeletetheelectronicdata.However, the deletion on electronic data could depend on internal procedures adopted toensuretheauthenticity,theintegrity,andthelegibilityoftheinvoices.Itcanbeassumedthat,incaseofe-invoices, theusualverificationof incoming invoicesalsocoverstherequirementsaccordingtotheAustrian lawconcerning internalbusinesscontrols.Thecompanycandecideon the structure of its invoice verification and internal business controls. In the case ofelectronic-based invoiceverification,both thee-invoice in itsoriginal formatand theprinteddocuments containing the invoice verification annotations must be retained. On the otherhand, theelectronic invoicemaybedeleted if the invoiceverificationprocess ispaper-basedonly.

Isitallowedtoconvertelectronicinvoicesintoanewdigitalformatforstorage?

Portugal TheCouncilDirective2010/45/EUdefineselectronicinvoiceasaninvoiceissuedandreceivedinany electronic format. On implementing the Directive above, Portugal fix the usage of thespecificformat(SAF-T(PT)).

Lithuania TheCouncilDirective2010/45/EUdefineselectronicinvoiceasaninvoiceissuedandreceivedinanyelectronicformat.OnimplementingtheDirectiveabove,Lithuaniadidfixtheusageofthespecificformat,sotheonlyformatthatisacceptedisSAF-T.[47]

Poland Notdefined.

Luxembourg TheCouncilDirective2010/45/EUdefineselectronicinvoiceasaninvoiceissuedandreceivedinanyelectronicformat.OnimplementingtheDirectiveabove,Luxembourg,didnotfixtheusageofthespecificformat,sodifferentformats(e.g.XML,PDF,PDF/A,financialaccountingsoftware



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ofacompany)areaccepted.[91]

Cantherecordsbestoredoutsidethecountry?InsidetheEuropeanUnionoroutsidetheEuropeanUnion?

Portugal Taxablepersonswhohaveaheadoffice,permanentestablishmentordomicileonPortugueseterritoryarerequiredtokeeptheirbooks,recordsandotherdocuments,includinginvoices,atanestablishmentorpremiseslocatedinPortugal,unlesstheyarestoredinelectronicform.

Non-resident taxable persons (who do not have a head office, permanent establishment ordomicileonPortugueseterritory)maykeeptheirpaperorelectronicfilesinPortugalorinanyotherMemberStateoftheCommunity[41][42].

“Article 247, comma3. TheMember State referred to in paragraph 1may lay down specificconditions prohibiting or restricting the storage of invoices in a country withwhich no legalinstrumentexistsrelatingtomutualassistancesimilarinscopetothatprovidedforinDirective76/308/EEC and Regulation (EC) No 1798/2003 or to the right referred to in Article 249 toaccessbyelectronicmeans,todownloadandtouse.”

Lithuania Accordingtoarticle17ofTaxAct -AddedValueTaxpayersof theRepublicofLithuaniamustinformthelocaladministrationwheninvoicesare stored outside the country. According toDirective2010/24/EUand Regulation (EU) No. 904/2010 invoices received and / orrelated documentscannotbestoredinareasnotcoveredbythesedirectives.[50][51][52]

Article 247, comma 3. TheMember State referred to in paragraph 1may lay down specificconditions prohibiting or restricting the storage of invoices in a country withwhich no legalinstrumentexistsrelatingtomutualassistancesimilarinscopetothatprovidedforinDirective76/308/EEC and Regulation (EC) No 1798/2003 or to the right referred to in Article 249 toaccessbyelectronicmeans,todownloadandtouse.”

Reference:VATIntheEuropeanCommunity-ApplicationintheMemberStates,FactsforusebyAdministrations/Traders,InformationNetworks,Etc.–Lithuania,availableat:http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/traders/vat_refunds/2010/vademecum-refund-lithuania_2010_en.pdf.

Poland Accordingtosection3of,Invoicessentelectronicallymaybestoredelectronicallyoutsidetheterritoryof thecountry,providedthat thetaxauthorityor the fiscalauditauthority, throughelectronicmeans,canaccesstheseinvoicesonline[87][89][90].

Luxembourg TaxablepersonsestablishedintheGrandDuchyofLuxembourgmuststoreinvoiceswithinthecountryunlesstheyarestoredbyelectronicmeansguaranteeingfullonlineaccesstothedataconcerned.

Theplaceof storagemaynot be a countryoutside the EuropeanCommunitywithwhichnolegal instrument exists relating to mutual assistance similar in scope to that laid down byDirective2008/55/ECandbyRegulations(EC)Nos1798/2003and1179/2008andtherighttoaccessbyelectronicmeans,downloadandusereferredtointhenextparagraph.[92][94]

“Article 247, comma3. TheMember State referred to in paragraph 1may lay down specificconditions prohibiting or restricting the storage of invoices in a country withwhich no legal



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instrumentexistsrelatingtomutualassistancesimilarinscopetothatprovidedforinDirective76/308/EEC and Regulation (EC) No 1798/2003 or to the right referred to in Article 249 toaccessbyelectronicmeans,todownloadandtouse.”.

IsthereanyrequirementtonotifyorgetauthorizationifrecordsbestoredoutsidetheCountry(InsidetheEUoroutsidetheEU)?

Portugal In the caseswhere this is authorised (see question 4.6), no notification to the Portugal TaxAgencyisrequired[42].

Lithuania In the caseswhere this is authorized (seequestion4.6), nonotification to the Lithuania TaxAgencyisrequired.[52]

Poland In the cases where this is authorised (see question 4.6), no notification to the Polish TaxAgencyisrequired[87][90].

Luxembourg In the caseswhere this is authorized (see question 4.6), no notification to the Austrian TaxAgencyisrequired.[95]

7 RECEIVINGELECTRONICINVOICESREQUIREMENTSWhatrequirementsmustbemettostorageelectronicinvoicesreceived?

Portugal Thereceiverissubjecttothesameobligationsasifhehadissuedaninvoice[45].

Lithuania Thereceiverissubjecttothesameobligationsasifhehadissuedaninvoice.[50]

Poland Thereceiverissubjecttothesameobligationsasifhehadissuedaninvoice[93].

Luxembourg Thereceiverissubjecttothesameobligationsasifhehadissuedaninvoice.[97]

WhatrequirementsmustbemettoreceiveelectronicinvoicesfromasupplierinanotherMemberStateorabroadEuropeanUnion?

Portugal The format of those invoices will have to meet the information required for tax purposesaccordingtocurrentlegislation[45].

Lithuania The format of those invoices will have to meet the information required for tax purposesaccordingtocurrentlegislation[50].

Poland The format of those invoices will have to meet the information required for tax purposesaccordingtocurrentlegislation[93].

Luxembourg The format of those invoices will have to meet the information required for tax purposesaccordingtocurrentlegislation[99].



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WhatlegalminimuminformationmusttheelectronicinvoicesreceivedfromasupplierinanotherMemberStatecontain?

Portugal Descriptionofoperations,statingallthedatanecessarytothedeterminationofthetaxbase.Areobliged to communicate to theAT theelements that areprovided for inparagraph4ofarticle3ofDecree-Lawno.198/2012,ofAugust24[46]:

● Taxidentificationnumberoftheissuer;● Invoicenumber;● Dateofissue;● DocumentType;● Tax identification number of the acquirer who is subject to VAT, when it has been

insertedintheactofissue;● TaxidentificationnumberoftheacquirerwhoisnotsubjecttoVAT,whenitrequests

itsinclusionintheactofissue;● Taxableamountoftheprovisionofservicesorthetransferofassets;● Applicablefees;● Thereasonfornon-applicationofthetax,ifapplicable;● AmountofVATpaid

Lithuania Descriptionofoperations,statingallthedatanecessarytothedeterminationofthetaxbase

Poland Descriptionofoperations,statingallthedatanecessarytothedeterminationofthetaxbase.

Luxembourg Descriptionofoperations,statingallthedatanecessarytothedeterminationofthetaxbase.

Whatkindofaccess-physicalaccessorpossiblyviaremote-mustbeallowedtoTaxauthoritytotheinvoicesolution?

Portugal According to Council Directive 2006/112/CE, art. 249 [49], where a taxable person storesinvoiceswhichshe/heissuesorreceivesbyelectronicmeans,thecompetentauthoritiesoftheMember State in which he is established shall have the right to access those invoices byelectronic means, to download and to use them, within the limits set by the rules of theMember State inwhich the taxable person is established and in so far as those authoritiesrequireforcontrolpurposes.Thus,electronicinvoicesmaygenerallybestoredabroadwithoutnotification,providedthatthetaxauthorityisgivenonlineaccess.

Lithuania AccordingtoCouncilDirective2006/112/CE,art.249,whereataxablepersonstores invoiceswhichshe/heissuesorreceivesbyelectronicmeans, thecompetentauthoritiesoftheMemberStateinwhichheis establishedshallhavetherighttoaccessthoseinvoicesbyelectronic means, to download and to use them, within the limits set by the rules of theMemberStateinwhichthetaxablepersonis established and in so far as thoseauthorities require for control purposes. Thus, electronic invoices may generally be storedabroad withoutnotification,providedthatthetaxauthorityisgivenonlineaccess.[54]

“Article249.Whereataxablepersonstores invoiceswhichhe issuesorreceivesbyelectronicmeansguaranteeingon-lineaccesstothedataandwheretheplaceofstorageisinaMemberStateotherthanthatinwhichheisestablished,thecompetentauthoritiesintheMemberStateinwhichheisestablishedshall,forthepurposesofthisDirective,havetherighttoaccessthose



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invoicesbyelectronicmeans,todownloadandtousethem,withinthelimitssetbytherulesoftheMemberStateinwhichthetaxablepersonisestablishedandinsofarasthoseauthoritiesrequireforcontrolpurposes.”

Poland AccordingtoCouncilDirective2006/112/CE,art.249,whereataxablepersonstores invoiceswhich she/he issues or receives by electronic means, the competent authorities of theMember State in which he is established shall have the right to access those invoices byelectronic means, to download and to use them, within the limits set by the rules of theMember State inwhich the taxable person is established and in so far as those authoritiesrequireforcontrolpurposes.Thus,electronicinvoicesmaygenerallybestoredabroadwithoutnotification,providedthatthetaxauthorityisgivenonlineaccess[96].

Luxembourg AccordingtoCouncilDirective2006/112/CE,art.249,whereataxablepersonstores invoiceswhich she/he issues or receives by electronic means, the competent authorities of theMember State in which he is established shall have the right to access those invoices byelectronic means, to download and to use them, within the limits set by the rules of theMember State inwhich the taxable person is established and in so far as those authoritiesrequireforcontrolpurposes.Thus,electronicinvoicesmaygenerallybestoredabroadwithoutnotification,providedthatthetaxauthorityisgivenonlineaccess.[96]“Article249.Whereataxablepersonstores invoiceswhichhe issuesorreceivesbyelectronicmeansguaranteeingon-lineaccesstothedataandwheretheplaceofstorageisinaMemberStateotherthanthatinwhichheisestablished,thecompetentauthoritiesintheMemberStateinwhichheisestablishedshall,forthepurposesofthisDirective,havetherighttoaccessthoseinvoicesbyelectronicmeans,todownloadandtousethem,withinthelimitssetbytherulesoftheMemberStateinwhichthetaxablepersonisestablishedandinsofarasthoseauthoritiesrequireforcontrolpurposes.”

Howcanthereadabilityofaninvoicebeensured?

Portugal Legibilityofaninvoicemeansthattheinvoiceishumanreadable.Itmustremainsountiltheendof thestorageperiod. Inparticular,accordingtoCouncilDirective2010/45/EU,ensuringthe legibilityof the invoicemeansthat: i) the invoicecontentmustbepresentable inastylewhere all the VAT contents of the invoice are clearly readable by human, on paper or onscreen; ii) itmust bepossible to verify that the information contained in theoriginal digitaldocument has not been modified in comparison with what is contained in the readabledocument[49].

Lithuania AccordingtoCouncilDirective2010/45/EU,ensuringthelegibilityofthe invoice meansthat: i) the invoicecontentmustbepresentable inastylewhereall theVATcontentsof theinvoiceareclearlyreadablebyhuman,onpaperoronscreen;ii)itmustbepossibletoverifythat the information contained in the original digital document has not been modified incomparisonwithwhatiscontainedinthereadabledocument.[56]

Poland Legibilityofaninvoicemeansthattheinvoiceishumanreadable.Itmustremainsountiltheendofthestorageperiod(LegalReference:2004TaxOrdinanceAct,Section4Art.100para.3.Inparticular,accordingtoCouncilDirective2010/45/EU,ensuringthelegibilityoftheinvoicemeansthat:i)theinvoicecontentmustbepresentableinastylewherealltheVATcontentsofthe invoiceare clearly readablebyhuman,onpaperoron screen; ii) itmustbepossible toverifythattheinformationcontainedintheoriginaldigitaldocumenthasnotbeenmodifiedincomparisonwithwhatiscontainedinthereadabledocument[98].



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Luxembourg Legibilityofaninvoicemeansthattheinvoiceishumanreadable.Itmustremainsountiltheendofthestorageperiod(Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017), Section 6 para. 5). In particular, according to Council Directive 2010/45/EU,ensuringthelegibilityoftheinvoicemeansthat:i)theinvoicecontentmustbepresentableinastylewherealltheVATcontentsoftheinvoiceareclearlyreadablebyhuman,onpaperoronscreen;ii)itmustbepossibletoverifythattheinformationcontainedintheoriginaldigitaldocument has not been modified in comparison with what is contained in the readabledocument.[102]

Isitmandatoryretainselectronicinvoicesinareadableform,orbeabletoproducetheminareadableformwithoutdelayfortaxinspectionoraudittrail?

Portugal Thisismandatoryandmustremainsountiltheendofthestorageperiod.

Lithuania Thisismandatoryandmustremainsountiltheendofthestorageperiod.[57]

Poland Thisismandatoryandmustremainsountiltheendofthestorageperiod[100].

Luxembourg Thisismandatoryandmustremainsountiltheendofthestorageperiod.[102]

DotheTaxauthoritymustbeabletotakecopiesofinformationfrominvoicingsolution?Ifyes,isthereaspecialpresentationrequirements(e.g.mustuseoneofXformatsdefinedbytaxauthority?)

Portugal The competent authorities in theMember State have the right to access those invoices byelectronicmeans,todownloadandtousethem.Electronicinvoicesmaygenerallybestoredabroadwithoutnotification,providedthatthetaxauthorityisgivenonlineaccess.[48]

Lithuania ThecompetentauthoritiesintheMemberStatehavetherighttoaccess those invoicesby electronic means, to download and to use them. Electronic invoices may generally bestoredabroadwithoutnotification,providedthatthetaxauthorityisgivenonlineaccess.

Thereisnotaspecialpresentationrequirementsdefinedbytaxauthority.

“Article249.Whereataxablepersonstoresinvoiceswhichheissuesorreceivesbyelectronicmeansguaranteeingon-lineaccesstothedataandwheretheplaceofstorageisinaMemberState other than that in which he is established, the competent authorities in theMemberStateinwhichheisestablishedshall,forthepurposesofthisDirective,havetherighttoaccessthoseinvoicesbyelectronicmeans,todownloadandtousethem,withinthelimitssetbytherulesof theMember State inwhich the taxableperson is establishedand in so faras thoseauthoritiesrequireforcontrolpurposes.”

Poland The competent authorities in theMember State have the right to access those invoices byelectronicmeans,todownloadandtousethem.Electronicinvoicesmaygenerallybestoredabroadwithoutnotification,providedthatthetaxauthorityisgivenonlineaccess.

● Thereisnotaspecialpresentationrequirementsdefinedbytaxauthority.

Luxembourg The competent authorities in theMember State have the right to access those invoices byelectronicmeans,todownloadandtousethem.Electronicinvoicesmaygenerallybestoredabroadwithoutnotification,providedthatthetaxauthorityisgivenonlineaccess.

• Thereisnotaspecialpresentationrequirementsdefinedbytaxauthority.[96]



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8 CONCLUSION

Thisreporthasshownthatthe4countriesstudiedhavemadestrongeffortstoadapttheelectronicinvoice (eInvoice) directive to their countries. Legal aspects are mostly covered in the differentregulationsandthetranspositionodthedirectivehasbeenmade.

However,theentryintoforceofeInvoiceisnotsohomogeneousinthefourcountries.AsPortugalhasputeInvoiceintoforceforallsectors,privateandpublic,theothercountriesonlyhaveappliedittothepublicsector.

The status of the eInvoice format also includes still strong differences, from the exhaustiveinformation requested in Portugal to the small amount of data required in the other countries.However, aminimumsetof data canbe clearly identified tomakepossible exchangingelectronicinvoicesamongthedifferentcountries,asshowninthesectionofrequirementstoreceiveelectronicinvoices.

9 ANNEX1.PORTUGUESEELECTRONICINVOICEDATA*FieldType(Y=Mandatory;C=Conditional;Blank=NotMandatory)

IndexFieldFieldType FieldName Description

Implemented(Y/N)

1 HEADER

1.1 Y AuditFileVersion TheversionofXMLSchematobeusedistheoneavailableonhttp://www.portaldasfinancas.gov.pt

Y

1.2 Y CompanyID Thesystemderivesthisfieldbylinkingtogetherthenameofthecommercialregistryofficewiththecommercialregistrationnumber,separatedbyaspace.Whenthereisnocommercialregistrationnumber,thesysteminsertstheTaxRegistrationNumber.

Y

1.3 Y TaxRegistrationNumber ThesystemdisplaysthisfieldwiththePortugueseTaxIdentificationNumber/TaxRegistrationNumberwithoutspacesandwithoutcountryprefixes.

Y

1.4 Y AccountingSystem(TaxAccountingBasis)

Thesystemdisplaysthisfieldwith:«C»-Accounting;«E»-Billing,shippingandworkingdocumentsissuedbyothers;«F»-Invoicing;«I»-Invoicingandaccountingintegrateddata;«S»-Self-billing;«P»-Invoicingpartialdata.

Y

1.5 Y CompanyName Socialdesignationofthecompanyortaxpayer'sname. Y

1.6 Tradename(BusinessName) Commercialdesignationofthetaxpayer. Y

1.7 Y CompanyAddress CompanyAddress Y

1.7.1 BuildingNumber N

1.7.2 StreetName N



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1.7.3 Y AddressDetail Thesystemdisplaysthestreetname,buildingnumber,andfloor,ifapplicable. Y

1.7.4 Y City Y

1.7.5 Y PostalCode Y

1.7.6 Region Y

1.7.7 Y Country FillwithPT=Portugal. Y

1.8 Y FiscalYear UseCorporateIncomeTaxCoderulesinthecaseofaccountingperiodsthatdonotcoincidewiththecalendaryear(forexample,taxationperiodfrom01.10.2008to30.09.2009correspondstothefiscalyear2008).

Y

1.9 Y StartDateTaxationPeriod Y

1.10 Y EndDateTaxationPeriod Y

1.11 Y CurrencyCode FillwithEUR=Euro. Y

1.12 Y CreationDate DateofthecreationoftheSAF-T(PT)file. Y

1.13 Y TaxEntity Inthecaseofaninvoicingfile,specifywhichestablishmenttheproducedfilerefersto,ifapplicable.Otherwise,fillinwiththespecification”Global”.Inthecaseofanaccountingfileorintegratedfile,youmustfillinthisfieldwiththespecification”Sede”.

Y

1.14 Y ProductCompanyTaxID.[Fiscalidentificationoftheentitythatcreatedthesoftware].

FillinwiththeTaxIdentificationNumber/TaxRegistrationNumberoftheentitythatproducedthesoftware.

Y

1.15 Y SoftwareCertificateNumber Numberofthesoftwarecertificateallocatedtotheentitythatcreatedthesoftware,pursuantn½9ofarticle115ofCorporateIncomeTaxCode,approvedbyDecree-Lawn½442-B/88,ofthe30thNovember[Decreen½363/2010,ofthe23rdJune].Ifitdoesnotapply,youmustfillinthisfieldwith«0»(zero).

Y

1.16 Y ProductName(ProductID) NameoftheproductthatgeneratestheSAF-T(PT)file.ThecommercialnameofthesoftwareaswellasthenameofthecompanythatproducedtheSAF-T(PT)fileisintheformat«Productname/companyname».

Y

1.17 Y ProductVersion Specifytheproductversion. Y

1.18 HeaderComment Wheneverindex1.4(TaxAccountingBasis)="E",thistagmustdisplaythetaxpayerIDandnameoftheissueraswellasthenameoftheplacewherethedatabaseislocated.

Y

1.19 Phonenumber N

1.20 Fax N

1.21 Email.[Company'se-mail]. N

1.22 Website.[Company'swebsite].

N

2 MASTERFILES

2.1 AccountCodeTable(GeneralLedger)

Y

2.1.1 Y AccountID.[Accountcode] Thefilecontainsalltheaccounts,includingtherespectiveintegratingaccounts,untiltheLedger'saccounts.Thesystempicksupalltheaccounts.

Y

2.1.2 Y AccountDescription Thesystempicksupalltheaccounts. Y



ARCOS–UC3M 39

2.1.3 Y OpeningDebitBalance TheOpeningDebitBalanceoftheaccount.Ifthisisaparentaccount,itshouldsumthenetdebitbalancesofthechildaccounts.TheOpeningDebitBalanceisalwaystheoneofthetaxationperiodstartsincethetaxadministrationonlyrequestscompletefiscalyearsortheperiodalreadyelapsedofthefiscalyearincourse.Inthecaseofaggregatingaccounts,whichmaycontainsubaccountswithdebitbalancesandsubaccountswithcreditbalances,thesaiddebitandcreditbalancesmustbestressedintheaggregatingaccount.

Y

2.1.4 Y OpeningCreditBalance TheOpeningCreditBalanceoftheaccount.Ifthisisaparentaccount,itshouldsumthenetcreditbalancesofthechildaccounts.TheOpeningCreditBalanceisalwaystheoneofthetaxationperiodstartsincethetaxadministrationonlyrequestscompletefiscalyearsortheperiodalreadyelapsedofthefiscalyearincourse.Inthecaseofaggregatingaccounts,whichmaycontainsubaccountswithdebitbalancesandsubaccountswithcreditbalances,thesaiddebitandcreditbalancesmustbestressedintheaggregatingaccount.

Y

2.1.5 Y ClosingDebitBalance TheClosingDebitbalanceoftheaccount.Ifthisisaparentaccount,itshouldsumthenetdebitbalancesofthechildaccounts.

Y

2.1.6 Y ClosingCreditBalance TheClosingCreditBalanceoftheaccount.Ifthisisaparentaccount,itshouldsumthenetcreditbalancesofthechildaccounts.

Y

2.1.7 Y GroupingCategory Thesystemdisplaystheaccounttype(GeneralLedgerorAnalytical).Italsoindicateswhetheritisa1stdegreeaccount("ContadoRazão"),parentaccount("ContaAgregadora"),oramovementaccount("ContadeMovimento"):GR-1stdegreeGLaccount;GA-GLparentaccount;GM-GLmovementaccount;AR-1stdegreeanalyticalaccount;AA-Analyticalparentaccount;AM-Analyticalmovementaccount.

Y

2.1.8 C GroupingCode Fillinthisfieldwiththevalueoftheparentaccount(AccountID)exceptwhenGroupingCategory='GR'or'AR'.

Y

2.2 Customer Y

2.2.1 Y CustomerID ThelistofclientscannotcontainmorethanoneregistrationwiththesameCustomerID.Inthecaseoffinalconsumers,thesystemcreatesagenericclientwiththedesignationof”Consumidorfinal”(FinalConsumer).

Y

2.2.2 Y AccountID Therespectiveclient'scurrentaccountmustbeindicatedinthegeneralaccountingplanifitisdefined.Otherwise,thesystemdisplaysthisfieldwiththedesignation«Desconhecido»(Unknown).

Y

2.2.3 Y CustomerTaxID Itmustbeindicatedwithoutthecountry'sprefix.Thegenericclient,correspondingtotheaforementioned«Consumidorfinal»(Finalconsumer)shallbeidentifiedwiththeTaxIdentificationNumber«999999990».

Y

2.2.4 Y CompanyName Thegenericclientisidentifiedwiththedesignation«Consumidorfinal»(FinalConsumer).Inthecaseofthebankingsector,fortheactivitiesnotsubjecttoVAT,thefieldmustbefilledinwiththedesignation«Desconhecido»(Unknown).

Y

2.2.5 Contact Thesystemdisplaysthenameofthecontactinthecompany. N

2.2.6 Y BillingAddress Y

2.2.6.1 BuildingNumber N

2.2.6.2 StreetName N

2.2.6.3 Y AddressDetail Thefieldincludesthestreetname,thebuildingnumber,andfloor,ifapplicable.Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,foractivitiesnotsubjecttoVAT.

Y

2.2.6.4 Y City Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,

Y



ARCOS–UC3M 40

foractivitiesnotsubjecttoVAT.

2.2.6.5 Y PostalCode Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,foractivitiesnotsubjecttoVAT.

Y

2.2.6.6 Region Y

2.2.6.7 Y Country Ifitisknown,thesystemdisplaysthisfieldaccordingtonormISO3166-1-alpha-2.Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,foractivitiesnotsubjecttoVAT.

Y

2.2.7 ShipToAddress Y



2.2.7.3 Y AddressDetail Thefieldincludesthestreetname,thebuildingnumber,andfloor,ifapplicable.Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,foractivitiesnotsubjecttoVAT.

Y

2.2.7.4 Y City Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,foractivitiesnotsubjecttoVAT.

Y

2.2.7.5 Y PostalCode Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,foractivitiesnotsubjecttoVAT.

Y

2.2.7.6 Region Y

2.2.7.7 Y Country ThesystemdisplaysthisfieldaccordingtonormISO3166-1-alpha-2.Thesystemdisplaysthedesignation«Desconhecido»(Unknown)inthefollowingcases:Non-integratedsystems,ifinformationisnotknown;Operationscarriedoutwiththe«Consumidorfinal»(FinalConsumer);Inthecaseofbankingsector,foractivitiesnotsubjecttoVAT.

Y

2.2.8 Phonenumber N

2.2.9 Fax N

2.2.10 Email.[Company'se-mail]. N

2.2.11 Website.[Company'swebsite].

N

2.2.12 Y SelfBillingIndicator ThisfieldIndicatestheexistenceofaselfbillingagreementbetweenthecustomerandthesupplier.Thesystemdisplays«1»ifanagreementexists,and«0»(zero)ifanagreementdoesnotexist.

Y

2.3 Supplier Y

2.3.1 Y SupplierID ThelistofsupplierscannotcontainmorethanonerecordwiththesameSupplierID.

Y

2.3.2 Y AccountID Therespectiveclient'scurrentaccountmustbeindicatedinthegeneralaccountingplanifitisdefined.Otherwise,thesystemdisplaysthedesignation«Desconhecido»(Unknown).

Y



ARCOS–UC3M 41

2.3.3 Y SupplierTaxID Youmustfillinthisfieldwithouttheprefixofthecountry. Y

2.3.4 Y CompanyName Y

2.3.5 Contact Thesystemdisplaysthenameofthecontactinthecompany. N

2.3.6 Y BillingAddress Thisfieldcorrespondstotheheadofficeaddressorthefixed/permanentestablishment'saddress,locatedinPortugueseterritory.

Y



2.3.6.3 Y AddressDetail Thisfieldincludesthestreetname,thebuildingnumber,andfloor,ifapplicable. Y

2.3.6.4 Y City Y

2.3.6.5 Y PostalCode Y

2.3.6.6 Region Y

2.3.6.7 Y Country ThesystemdisplaysthisfieldaccordingtonormISO3166-1-alpha-2. Y

2.3.7 ShipFromAddress Y



2.3.7.3 Y AddressDetail Thefieldincludesthestreetname,thebuildingnumber,andfloor,ifapplicable. Y

2.3.7.4 Y City Y

2.3.7.5 Y PostalCode Y

2.3.7.6 Region Y

2.3.7.7 Y Country ThesystemdisplaysthisfieldaccordingtonormISO3166-1-alpha-2. Y

2.3.8 Phonenumber N

2.3.9 Fax N

2.3.10 Email N

2.3.11 Website N

2.3.12 Y SelfBillingIndicator Thisfieldindicatestheexistenceofaselfbillingagreementbetweenthecustomerandthesupplier.Thesystemdisplays«1»ifanagreementexists,and«0»(zero)ifanagreementdoesnotexist.

Y

2.4 Products/ServicesTable(Product)

Y

2.4.1 Y ProductType Thesystemdisplays:«P»-Products;«S»-Services;«O»-Others(e.g.chargedfreights);«I»-Taxes,taxratesandparafiscalcharges(exceptVATandStampDutythatisshownintheTaxTable);

Y

2.4.2 Y ProductCode Theuniquecodeinthelistofproducts. Y

2.4.3 ProductGroup Y

2.4.4 Y ProductDescription Y

2.4.5 Y ProductNumberCode Thesystemdisplaystheproduct'sEANCode(barcode).IftheEANCodedoesnotexist,thesystemdisplaystheProductCode.

Y



ARCOS–UC3M 42

2.5 TaxTable

Y

2.5.1 Y TaxTableEntry Y

2.5.1.1 Y TaxType Thesystemdisplaysthetaxtype:«IVA»-ValueAddedTax;«IS»-StampDuty. Y

2.5.1.2 TaxCountryRegion ThesystemdisplaysthisfieldaccordingtothenormISO3166-1-alpha-2.InthecaseoftheAutonomousRegionsoftheAzoresandMadeira,youmustfillinthisfieldwith:«PT-AC»-FiscalareaoftheAutonomousRegionoftheAzores;«PT-MA»-FiscalareaoftheAutonomousRegionoftheMadeiraIsland.

Y

2.5.1.3 Y TaxCode IfTaxType=VAT,youmustfillinthisfieldwith:«RED»-Reducedtaxrate;«INT»-Intermediatetaxrate;«NOR»-Normaltaxrate;«ISE»-Exempted;«OUT»-Others.IfTaxType=IS,thesystemdisplaystherespectivetablecode.

Y

2.5.1.4 Y TaxDescription InthecaseofStampDuty,thesystemdisplaystherespectivetablecodedescription.

Y

2.5.1.5 TaxExpirationDate Thelastlegaldatetoapplythetaxrate,inthecaseofalterationofthesame,atthetimeofthetaxationperiodinforce.

Y

2.5.1.6 C TaxPercentage Itisrequiredtofillinthisfieldifyouaredealingwithataxpercentage. Y

2.5.1.7 C TaxAmount Itisrequiredtofillinthisfieldifitisafixedstampdutyamount. Y

3 GENERALLEDGERENTRIES

3.1 Y NumberOfentries Y

3.2 Y TotalDebit Totaldebitofallthetransactionsoftheselectedperiod. Y

3.3 Y TotalCredit Totalcreditofallthetransactionsoftheselectedperiod. Y

3.4 Journal Y

3.4.1 Y JournalID Y

3.4.2 Y DescriptionJournal Y

3.4.3 Transaction Y

3.4.3.1 Y TransactionID Thekeyisbuiltinsuchawaythatitistheonlyonethatcorrespondstothenumberoftheaccountingdocument,whichisusedtodetectthephysicaldocumentinthearchive.Thekeyisobtainedbylinkingtogether,separatedbyspaces,thefollowingelements:TransactionDate,JournalID,andDocArchivalNumber.

Y

3.4.3.2 Y Period Thisfieldindicatesthenumberofthemonthofthetaxationperiod,from«1»to«12»,countedasofthedateofthestart.Youmayalsofillinthisfieldwith«13»,«14»,«15»or«16»fortransactionscarriedoutinthelastmonthofthetaxationperiod,relatedwiththeassessmentoftheresult.Forexample,transactionsofassessmentsofinventories,depreciations,adjustments,orassessmentsofresults.

Y

3.4.3.3 Y TransactionDate Y

3.4.3.4 Y SourceID Y

3.4.3.5 Y Description Y

3.4.3.6 Y DocArchivalNumber Thesystemindicatesthenumberofthedocumentinthejournal,makingitpossibletoaccessthedocumentthatgeneratedtherecord.

Y

3.4.3.7 Y TransactionType Thesystemdisplays:«N»-Normal;«R»-Regularizationsinthetaxationperiod; Y



ARCOS–UC3M 43

«A»-Resultsassessment;«J»-Adjustmentstransactions.

3.4.3.8 Y GLPostingDate Thisfieldindicatesthedateofthetransaction'srecord,includinghour,minuteandsecond:«YYYY-MM-DDThh:mm.ss».Whentherecordsaremadeinproceduressuchasinbatch,theymayshowthestartdateorthedateoftheprocessingending.Forthecollectionofdatapreviousto2008,wherethereisnosuchfield,thesystemacceptsthetransactiondate.

Y

3.4.3.9 C CustomerID ItisrequiredtofillinthisfieldifthetransactionrepresentsasalethatmustbeshowninAnnexOoftheIES/annualtaxreturn,oratransactionthatmustbeshowninannexIoftheVATperiodicreturn.Therecordkeyisshowninthetableofcustomers.

Y

3.4.3.10 C SupplierID ItisrequiredtofillinthisfieldifthetransactionrepresentsapurchasethatmustbeshownintheannexPoftheIES/annualtaxreturn.Thekeyoftherecordisshowninthetableofthesuppliers.

Y

3.4.3.11 Line Y

3.4.3.11.1 Y RecordID Thisfieldindicatestheuniquekeyoftherecordoflinesofthedocument. Y

3.4.3.11.2 Y AccountID Y

3.4.3.11.3 SourceDocumentID Thesystemdisplaysthetypeandnumberofthecommercialdocumentrelatedwiththisline.

Y

3.4.3.11.4 Y SystemEntryDate Therecordincludeshour,minute,andsecond:«YYYY-MM-DDThh:mm:ss». Y

3.4.3.11.5 Y LineDescription Y

3.4.3.11.6 C DebitAmount Itisrequiredtofillinthisfieldifyouaredealingwithadebitamount. Y

3.4.3.11.7 C CreditAmount Itisrequiredtofillinthisfieldifyouaredealingwithacreditamount. Y

4 SOURCEDOCUMENTS

4.1 SalesInvoices Thisfieldindicatesthetypesofdocumentstobeexported:invoicing,creditnote,debitnote,saleforcash,saleticket,devolutionticket,assetsalienation,andassetsdevolution.Fortheinsurancecompaniessector,youcanfillinthisfieldwith:premiumorpremiumreceipt,returninsuranceorreceiptofreturninsurance,imputationtocoinsurancecompanies,imputationtoaleaderco-insurancecompanyandacceptedre-insurance.

Y

4.1.1 Y NumberOfentries Thisfieldcontainsthetotalnumberofdocuments,includingcanceleddocumentsorthestatusofwhich[InvoiceStatus]istype«F».

Y

4.1.2 Y TotalDebit ThisfieldcontainsthecontrolsumoftheDebitAmountfield,excludingthecanceleddocuments,orthestatusofwhich[InvoiceStatus]istype«F».

Y

4.1.3 Y TotalCredit ThisfieldcontainsthecontrolsumoftheCreditAmountfield,excludingthecanceleddocuments,orthestatusofwhich[InvoiceStatus]istype«F».

Y

4.1.4 Y Invoice Y

4.1.4.1 Y InvoiceNumber Thisfieldismadeupofthedocument'sinternalcode,followedbyaspace,followedbytheidentifierofthedocumentseries,followedby(/)andbyasequentialnumberofthedocumentwithintheseries.Recordswiththesameidentificationcannotexistinthisfield.

Y

4.1.4.2 Y DocumentStatus Thisfieldindicatesthenewbreakdownstructure. Y

4.1.4.2.1 Y InvoiceStatus Youmustfillinthisfieldwith:«N»-Normal;«S»-Self-billing;«A»-Voided;«R»-Summarizeddocumentscreatedinexternalsystems;«F»-Alreadybilled.

Y

4.1.4.2.2 Y InvoiceStatusDate DateandtimeofthelastupdateoftheInvoiceStatus(YYYY-MM-DDThh:mm:ss). Y



ARCOS–UC3M 44

4.1.4.2.3 Reason Thisfieldindicatesthereasonforthestatuschange. N

4.1.4.2.4 Y SourceID Thisfieldindicatestheuseridentifierofthelaststatusupdate. Y

4.1.4.2.5 Y SourceBilling Possiblevaluesofthisfieldare:'P'fordocumentscreatedinEBS;'I'forimporteddocuments;'M'forinvoicescreatedmanuallyoutsidethesystem(inpaper)andthenreplicatedinthesystem.

Y

4.1.4.3 HASH Thesignatureinthetermsofthedecreethatregulatesthecertificationofinvoicingcomputerprogrammes.Thefieldshallbefilledinwith&rsquor;0'(zero),incasethecertificationisnotrequired.(AlterationbyDecreen½363/2010,ofthe23rdJune).

Y

4.1.4.4 HashControl Versionofprivatekeyusedinthecreationofthesignatureofindexfield4.1.4.3.(AlterationbyDecreen½363/2010,ofthe23rdJune).Forinvoicesimportedfromacertifiedbillingsoftware(alreadysigned),thisfieldconcatenatesthecertificatenumber||'.'||keyversion,forinstance'1234.1'.ForinvoicessignedinEBS,itusesthekeyversiononly(forinstance,'1').(OfícioCirculado50000/2012).

Y

4.1.4.5 Period Thisfieldindicatesthemonthofthetaxationperiodfrom«1»to«12»,countingfromthestart.

Y

4.1.4.6 Y InvoiceDate Thisfieldindicatesthesaledocument'sissuedate. Y

4.1.4.7 Y InvoiceType Thesystemdisplays:«FT»-Invoice;«ND»-Debitnote;«NC»-Creditnote;«VD»-Saleforcashandinvoice/salesticket;«TV»-Salesticket;«TD»-Devolutionticket;«AA»-Assetsalienation;«DA»-Assetsdevolution;«FS»-FacturaSimplificada/SimplifiedInvoice.Fortheinsurancecompaniessector,youcanalsofillinthisfieldwith:«RP»-Premiumorpremiumreceipt;«RE»-Returninsuranceorreceiptofreturninsurance;«CS»-Imputationtoco-insurancecompanies;«LD»-Imputationtoaleadercoinsurancecompany;«RA»-Acceptedre-insurance.

Y

4.1.4.8 Y SelfBillingIndicator Thesystemdisplays«1»ifitconcernsself-billing.Otherwise,thesystemdisplays«0»(zero).

Y

4.1.4.9 Y SourceID Thesystemdisplaystheuseridentifierofthedocumentcreation. Y

4.1.4.10 EACCode IndustryCode N

4.1.4.11 Y SystemEntryDate Thesystemdisplaysthedateofthelasttimetherecordwassaved.Itincludeshour,minute,andsecond:YYYY-MM-DDThh:mm:ss

Y

4.1.4.12 C TransactionID Itisrequiredtofillinthisfieldifitisanintegratedsystem(TaxAccountingBasis=«I»).Thesystemdisplaystheuniquekeyofthetransaction(GeneralLedgerEntries)wherethisdocumentwasentered,respectingtheruledefinedforthefieldregardingTransactionID.

Y

4.1.4.13 Y CustomerID Thesystemdisplaystheuniquekeyofthecustomers'table[Customer],respectingtheruledefinedforCustomerID.

Y

4.1.4.14 ShipTo Thesystemdisplaysinformationabouttheplaceanddeliverydateoftheproductsthataresoldtotheclient.

Y

4.1.4.14.1 DeliveryID N

4.1.4.14.2 DeliveryDate N

4.1.4.14.3 WarehouseID Thisfieldindicatestheidentifierofthedestinationwarehouse. N

4.1.4.14.4 LocationID Thisfieldindicatesthedestinationwarehouselocatorofthegoods. N

4.1.4.14.5 Address Y

4.1.4.14.5.1 BuildingNumber N



ARCOS–UC3M 45

4.1.4.14.5.2 StreetName N

4.1.4.14.5.3 Y AddressDetail Thisfieldincludesthestreetname,buildingnumber,andfloor,ifapplicable. Y

4.1.4.14.5.4 Y City Y

4.1.4.14.5.5 Y PostalCode Y

4.1.4.14.5.6 Region Y

4.1.4.14.5.7 Y Country ThesystemfillsinthisfieldaccordingtonormISO3166-alpha-2. Y

4.1.4.15 ShipFrom Thesystemdisplaysinformationabouttheplaceanddateoftheshippingofthearticlessoldtothecustomer.

Y

4.1.4.15.1 DeliveryID N

4.1.4.15.2 DeliveryDate N

4.1.4.15.3 WarehouseID Thisfieldindicatestheidentifierofthesourcewarehouse. N

4.1.4.15.4 LocationID Thisfieldindicatesthesourcewarehouselocatorofthegoods. N




4.1.4.15.5.3 Y AddressDetail Thisfieldincludesthestreetname,buildingnumber,andfloor,ifapplicable. Y

4.1.4.15.5.4 Y City Y


4.1.4.15.5.6 Region Y

4.1.4.15.5.7 Y Country ThesystemfillsinthisfieldaccordingtonormISO3166-alpha-2. Y

4.1.4.16 MovementEndTime Thisfieldindicatesthetimeanddateofthewarehousemovement(YYYY-MM-DDThh:mm:ss).

N

4.1.4.17 MovementStartTime Thisfieldindicatesthetimeanddateofthewarehousemovement(YYYY-MM-DDThh:mm:ss).

N

4.1.4.18 Y Line Y

4.1.4.18.1 Y LineNumber Linesareexported,followingthesameorderoftheoriginal(andmustbeuniquewithinthedocument).

Y

4.1.4.18.2 OrderReferences Y

4.1.4.18.2.1 OrderNumber(OriginatingON)

Y

4.1.4.18.2.2 OrderDate Y

4.1.4.18.3 Y ProductCode ThesystemdisplaystheRecordKeyintheProducts/Servicestable. Y

4.1.4.18.4 Y ProductDescription Thesystemdisplaysthedescriptionoftheinvoiceline,connectedwiththeproductsandservicestable.

Y

4.1.4.18.5 Y Quantity Y

4.1.4.18.6 Y UnitofMeasure Y



ARCOS–UC3M 46

4.1.4.18.7 Y UnitPrice Thesystemdisplaysthepriceperunitwithouttax,andafterthedeductionofthelineandheaderdiscounts.

Y

4.1.4.18.8 Y TaxPointDate Thisfieldindicatesthedateofthedispatchofthegoodsorofthedeliveryoftheservice.Thesystemdisplaysthedateofshipmentnote/dispatch,ifthereisone.

Y

4.1.4.18.9 References Referencestootherdocuments. N

4.1.4.18.9.1 Reference Inthecaseofcreditnotes,referencetotheinvoicing,throughtheonlyidentificationoftheinvoicingifitexistsintherespectivesystems.

Y

4.1.4.18.9.2 Reason Thesystemdisplaysthecreditreason. N

4.1.4.18.10 Y Description Linedescriptionofthedocument. Y

4.1.4.18.11 C DebitAmount ThisfieldindicatestheDebitAmountentrylineinthesalesaccount.Inthecreditnotes,thesystemdisplaysthelineamountwithouttax,afterthedeductionofthelineandheaderdiscounts.

Y

4.1.4.18.12 C CreditAmount ThisfieldindicatestheCreditAmountentrylineinthesalesaccount.Intheinvoices,debitnotes,andsalesforcash,thesystemdisplaysthelineamountwithouttax,afterthedeductionofthelineandheaderdiscounts.

Y

4.1.4.18.13 Tax Y

4.1.4.18.13.1 Y TaxType Thesystemdisplaysthetaxtype.YoumustfillinthisfieldwhentheTaxPercentagefieldorTaxAmountfieldisdifferentfromzero.Thisfieldisfilledinwith:«IVA»-VAT;«IS»-StampDuty.

Y

4.1.4.18.13.2 Y TaxCountryRegion ThesystemfillsinthisfieldaccordingtonormISO3166-1-alpha-2.InthecaseoftheAutonomousRegionsoftheAzoresandMadeiraIsland,youmustfillinthisfieldwith:«PT-AC»-FiscalareaoftheAutonomousRegionoftheAzores;«PT-MA»-FiscalareaoftheAutonomousRegionoftheMadeiraIsland.

Y

4.1.4.18.13.3 Y TaxCode ThisfieldindicatestheTaxRateCodeinthetableoftaxes.Thisisfilledinwhenthefieldfortaxratepercentage(TaxPercentage)orTaxAmountisdifferentfromzero.IfTaxType=VAT,youmustfillinthisfieldwith:«RED»-reducedtaxrate;«INT»-intermediatetaxrate;«NOR»-normaltaxrate;«ISE»-exempted;«OUT»-others.IfTaxType=«IS»,fillinthisfieldwiththerespectivetablecode.

Y

4.1.4.18.13.4 C TaxPercentage Itisrequiredtofillinthisfieldifataxratepercentageisinvolved.ThisfieldindicatesthepercentageofthetaxratecorrespondingtothetaxapplicabletotheDebitAmountorCreditAmountfield.

Y

4.1.4.18.13.5 C TaxAmount Itisrequiredtofillinthisfieldifastampdutyfixedamountisinvolved. Y

4.1.4.18.14 C TaxExemptionReason ItisrequiredtofillinthisfieldiftheTaxPercentageorTaxAmountfieldisequaltozero.Itmustbereferredtotheapplicablelegalrule/procedure.

Y

4.1.4.18.15 SettlementAmount N

4.1.4.19 Y DocumentTotals Y

4.1.4.19.1 Y TaxPayables Y

4.1.4.19.2 Y NetTotal ThisfielddoesnotincludetheamountsregardingthetaxesexistingintheTaxTable.

Y

4.1.4.19.3 Y InvoiceAmount-GrossTotal

Y

4.1.4.19.4 Currency Y

4.1.4.19.4.1 C Currencycode ThesystemfillsinthisfieldaccordingtoISO4217inthecaseofforeigncurrencywheneverthecurrencycodeisdifferentfrom'EUR'.

Y



ARCOS–UC3M 47

4.1.4.19.4.2 Y CurrencyAmount Thisfieldindicatesthegrosstotalinforeigncurrency. Y

4.1.4.19.4.3 C ExchangeRate Thisfieldindicatestheexchangerateusedinthesystem. Y

CurrencyCreditAmount CreditAmountintheoriginalcurrencydocument. Y

CurrencyDebitAmount DebitAmountintheoriginalcurrencydocument. Y

4.1.4.19.5 Settlement Settlement[Agreementsorwaysofpayment]. Y

4.1.4.19.5.1 SettlementDiscount N

4.1.4.19.5.2 SettlementAmount N

4.1.4.19.5.3 SettlementDate Thesystemdisplaysthedateagreedforthepayment. N

4.1.4.19.5.4 PaymentTerms Y

4.1.4.19.6 C Payment Y

4.1.4.19.6.1 Y PaymentMechanism Thesystemdisplays:«NU»–Cash;«CH»–Cheque;«CD»–Debitcard;«CC»–Creditcard;«TB»–Bankingtransfer;«TR»–Restaurantticket;«CS»-Netting/CompensaçãodeSaldosemContaCorrente;«LC»-BillsReceivable/LetraComercial;«MB»-Multibanco/Multibanco;«PR»-Exchange/Permuta.

Y

4.1.4.19.6.2 Y PaymentAmount ThisfieldindicatesthepaidamountgroupedbyPaymentMechanism. Y

4.1.4.19.6.3 Y PaymentDate Thisfieldindicatesthepaymentdate. Y

4.1.4.20 WithholdingTax Thisfieldindicatesthenewbreakdownstructure. N

4.1.4.20.1 WithholdingTaxType Thisfieldindicatesthetypeofwithheldtax:IRS-IncomeTax/ImpostoSobreorendimentodepessoassingulares;IRC-CompanyTax/ImpostoSobreorendimentodepessoascolectivas;IS-StampTax/ImpostodeSelo.

N

4.1.4.20.2 WithholdingTaxDescription Thisfieldindicatesthelegaljustificationfortaxwithheld. N

4.1.4.20.3 Y WithholdingTaxAmount Thisfieldindicatestheamountwithheld. N

4.2 Y MovementOfGoods Y

4.2.1 Y NumberOfMovementLines Thisfieldindicatesthetotalnumberofexportedlines. Y

4.2.2 Y TotalQuantityIssued Thisfieldindicatesthesumofelement4.2.3.20.5(Quantity). Y

4.2.3 Y StockMovement Y

4.2.3.1 Y DocumentNumber Concatenate"InternalDocumentCode"||"(Space)"||"SequenceIdentifier"||"/"DocumentNumber"

Y

4.2.3.2 Y DocumentStatus Y

4.2.3.2.1 Y MovementStatus Youmustfillinthisfieldwith:«N»–Normal/Normal;«T»–Bythirdparty/Porcontadeterceiros;«A»–Voided/Documentoanulado;«R»–Summarizeddocumentsfromothersystems.

Y

4.2.3.2.2 Y MovementStatusDate Thesystemdisplaysthedateandtimeofthelastupdateofthedocumentstatus(YYYY-MM-DDThh:mm:ss).

Y


4.2.3.2.4 Y SourceID Thisfieldindicatestheuseridentifierofthelaststatusupdate. Y

4.2.3.2.5 Y SourceBilling Y



ARCOS–UC3M 48

4.2.3.3 Y Hash Thisfieldindicatesthecertificationdigitalsignature.Thesystemdisplays"0"ifthedocumentisnotdigitallysigned.

Y

4.2.3.4 HashControl Thisfieldindicatestheprivatekeyversionusedtodigitallysignthedocument. Y

Y

4.2.3.5 Period Periodnumberfrom1to12. Y

4.2.3.6 Y MovementDate Thisfieldindicatesthedocumentdate. Y

4.2.3.7 Y MovementType Youmustfillinthisfieldwith:«GR»–PackingSlip/GuiadeRemessa;«GT»–BillofLading/GuiadeTransporte;«GA»–Guiademovimentaçãodeactivospróprios;«GC»–Guiadeconsignação;«GD»–Guiaounotadedevoluçãoefectuadapelocliente.

Y

4.2.3.8 Y SystemEntryDate Thesystemdisplaystheentrydateatthetimeofthedocumentsignaturegeneration(YYYY-MM-DDThh:mm:ss).

Y

4.2.3.9 C TransactionID ThisfieldismandatoryunderPerpetualInventoryandifelement1.4TaxAccountingBasis="I"(Integrated/Integrado).ThesystemfillsinthisfieldwiththeuniquereferenceoftheGeneralLedgerentryusedtopostthecorrespondingentry(TransactionID).

Y

4.2.3.10 C CustomerID Thisfieldindicatestheuniquecustomeridentifier(sameas2.2.1-CustomerID).Ifitisnotidentifiable,use'GenericCustomer'.

Y

4.2.3.11 C SupplierID Thisfieldindicatestheuniquesupplieridentifier(sameas2.3.1-SupplierID). N

4.2.3.12 Y SourceID Thisfieldindicatestheuseridentifierofthedocumentcreation. Y

4.2.3.13 EACCode ThisfieldindicatestheIndustryIdentifier. N

4.2.3.14 MovementComments Thisfieldindicatesadditionalcomments. N

4.2.3.15 ShipTo Thisfieldprovidesinformationabouttheplaceanddateofthedeliveryofgoods. Y

4.2.3.15.1 DeliveryID Thisfieldindicatesthedeliveryidentifier. N

4.2.3.15.2 DeliveryDate Thisfieldindicatesthedeliverydate. N

4.2.3.15.3 WarehouseID Thisfieldindicatesthewarehouseidentifier. N

4.2.3.15.4 LocationID Thisfieldindicatesthewarehouselocatorofthegoods. N




4.2.3.15.5.3 Y AddressDetail Thismustincludethestreetname,number,andfloor(ifapplicable). Y

4.2.3.15.5.4 Y City Y


4.2.3.15.5.6 Y Region Y

4.2.3.15.5.7 Y Country Thesystemfillsinthisfieldwiththe2-digitcountrycode(ISO31661-alpha-2). Y

4.2.3.16 ShipFrom Thisfieldprovidesinformationabouttheplaceandloadingdatefortheshippingofgoods.

Y

4.2.3.16.1 DeliveryID Thisfieldindicatesthedeliveryidentifier. N



ARCOS–UC3M 49

4.2.3.16.2 DeliveryDate Thisfieldindicatesthedeliverydateofthegoods. N

4.2.3.16.3 WarehouseID Thisfieldindicatesthewarehouseidentifier. N

4.2.3.16.4 LocationID Thisfieldindicatesthewarehouselocatorofthegoods. N




4.2.3.16.5.3 Y AddressDetail Thisfieldmustincludethestreetname,number,andfloor(ifapplicable). Y

4.2.3.16.5.4 Y City Y


4.2.3.16.5.6 Region Y

4.2.3.16.5.7 Y Country Thesystemfillsinthisfieldwiththe2-digitcountrycode(ISO31661-alpha-2). Y

4.2.3.17 MovementEndTime Thisfieldindicatesthedateandtimeoftheendofthemovementofgoods. N

4.2.3.18 Y MovementStartTime Thisfieldindicatesthedateandtimeofthestartofthemovementofgoods. Y

4.2.3.19 ATDocCodeID Thisfieldindicatestheshippingdocumentidentificationcodegivenbythetaxauthorities.(DecretoLei198/2012)

N

4.2.3.20 Y Line Y

4.2.3.20.1 Y LineNumber Thisfieldindicatesthelinenumber(inascendingorder). Y

4.2.3.20.2 OrderReferences Thisisareferencetothesourcedocument(sameaselement4.1.4.18.2). Y

4.2.3.20.2.1 OriginatingON Thisfieldindicatesalinktotheorderreference.Ifthereismorethan1reference,use";"asseparator.

Y

4.2.3.20.2.2 OrderDate Thisfieldindicatesthedateoftheorder. Y

4.2.3.20.3 Y ProductCode Thisfieldindicatesalinktotheproducttable(element4.2.2-ProductCode). Y

4.2.3.20.4 Y ProductDescription Thisfieldindicatesalinktotheproducttable(element4.2.4-ProductDescription).

Y

4.2.3.20.5 Y Quantity Quantity Y

4.2.3.20.6 Y UnitOfMeasure Thisfieldindicatestheunitofmeasure. Y

4.2.3.20.7 Y UnitPrice Thisfieldindicatestheunitprice. Y

4.2.3.20.8 Y Description Thisfieldindicatesthedescriptioninthedocumentline. Y

4.2.3.20.9 C DebitAmount Thesystemfillsinthisfieldifthedocumentisvaluedforincomingitems.Ifitisnotvalued,fillinwith"0.00".

Y

4.2.3.20.10 C CreditAmount Thesystemfillsinthisfieldifthedocumentisvaluedforoutgoingitems.Ifitisnotvalued,fillinwith"0.00".

Y

4.2.3.20.11 Tax Thisstructureisfilledonlyifthedocumentisvalued. Y

4.2.3.20.11.1 Y TaxType Thisissimilarto4.1.4.18.13.1-TaxType. Y

4.2.3.20.11.2 Y TaxCountryRegion Thisissimilarto4.1.4.18.13.2-TaxCountryRegion. Y



ARCOS–UC3M 50

4.2.3.20.11.3 Y TaxCode Thisissimilarto4.1.4.18.13.3-TaxCode. Y

4.2.3.20.11.4 Y TaxPercentage Thisissimilarto4.1.4.18.13.4-TaxPercentage. Y

4.2.3.20.12 C TaxExemptionReason Thisissimilarto4.1.4.18.14-TaxExemptionReason Y

4.2.3.20.13 SettlementAmount Thisisthesumofallgivendiscountsthatinfluencethevalueof4.2.3.20.3-GrossTotal.

N

4.2.3.21 Y DocumentTotals Y

4.2.3.21.1 Y TaxPayable Thisisthesumoftaxesinthedocument.Ifthedocumentisnotvalued,fillinwith"0.00".

Y

4.2.3.21.2 Y NetTotal Thisisthesumofamountsinthedocumentexcludingtaxes.Ifthedocumentisnotvalued,fillinwith"0.00".

Y

4.2.3.21.3 Y GrossTotal Thisfieldindicatesthegrosstotalofthedocument.Ifthedocumentisnotvalued,fillinwith"0.00".

Y

4.2.3.21.4 Currency Y

4.2.3.21.4.1 Y CurrencyCode Thisissimilarto4.1.4.19.4.1-CurrencyCode. Y

4.2.3.21.4.2 Y CurrencyAmount Thisissimilarto4.1.4.19.4.2-CurrencyAmount. Y

4.2.3.21.4.3 ExchangeRate Thisissimilarto4.1.4.19.4.3-ExchangeRate. Y

4.3 WorkingDocuments N

4.3.1 Y Y

4.3.2 Y TotalDebit Thisfieldindicatesthetotalnumberofdocuments. N

4.3.3 Y TotalCredit Thisisthesumoftheamountsoftag4.3.4.11.11(CreditAmount),excludingtheoneswhosetag4.3.4.2.1(WorkStatus)equals"A".

N

4.3.4 Y WorkDocument N

4.3.4.1 Y DocumentNumber Concatenate"InternalDocumentCode"||"(Space)"||"SequenceIdentifier"||"/"DocumentNumber".

N

4.3.4.2 Y DocumentStatus N

4.3.4.2.1 Y WorkStatus Youmustfillinthisfieldwith:«N»–Normal/Normal;«A»–Voided/Documentoanulado;«F»–Alreadybilled/Documentofacturado(wheneveracorrespondingdocumentexistsintable4.1forthisworkingdocument).

N

4.3.4.2.2 Y WorkStatusDate Thisfieldindicatesthedateandtimeofthelastupdateofthedocumentstatus(YYYY-MM-DDThh:mm:ss).

N


4.3.4.2.4 Y SourceID Thisfieldindicatestheuseridentifierofthelaststatusupdate. N

4.3.4.3 Y Hash Thisfieldindicatesthecertificationdigitalsignature.Thesystemdisplays"0"ifthedocumentisnotdigitallysigned.

N

4.3.4.4 HashControl Thisfieldindicatestheprivatekeyversionusedtodigitallysignthedocument. N

4.3.4.5 Period Thisfieldindicatestheperiodnumberfrom1to12. N

4.3.4.6 Y WorkDate Thisfieldindicatesthedateofthedocument. N

4.3.4.7 Y WorkType Thesystemdisplaysthefixedvalue"DC",whichmeansWorkingDocument/DocumentodeConferência.

N



ARCOS–UC3M 51

4.3.4.8 Y SourceID Thisfieldindicatestheuseridentifierofthedocumentcreation. N

4.3.4.9 EACCode Thisfieldindicatestheindustrycode. N

4.3.4.10 Y SystemEntryDate Thisfieldindicatestheentrydateatthetimeofthedocumentsignaturegeneration(YYYY-MM-DDThh:mm:ss).

N

4.3.4.11 Y CustomerID Thisfieldindicatestheuniquecustomeridentifier(sameas2.2.1-CustomerID). N

4.3.4.12 Y Line N

4.3.4.12.1 Y LineNumber Thisfieldindicatesthelinenumber(inascendingorder). N

4.3.4.12.2 OrderReferences Referencetothesourcedocument(sameaselement4.1.4.18.2). N

4.3.4.12.2.1 OriginatingON Thisprovidesalinktotheorderreference.Ifitismorethan1reference,use";"asseparator.

N

4.3.4.12.2.2 OrderDate Thisfieldindicatesthedateoftheorder. N

4.3.4.12.3 Y ProductCode Thisfieldprovidesalinktotheproducttable(element4.2.2-ProductCode). N

4.3.4.12.4 Y ProductDescription Thisfieldprovidesalinktotheproducttable(element4.2.4-ProductDescription).

N

4.3.4.12.5 Y Quantity Quantity N

4.3.4.12.6 Y UnitOfMeasure Thisfieldindicatestheunitofmeasure. N

4.3.4.12.7 Y UnitPrice Thisfieldindicatestheunitprice. N

4.3.4.12.8 Y TaxPointDate Thisfieldindicatestheshipmentorservicedeliverydate. N

4.3.4.12.9 Y Description Thisfieldindicatesthedescriptioninthedocumentline. N

4.3.4.12.10 C DebitAmount Thisfieldindicatesthelinedebitvalue(excludingtaxes). N

4.3.4.12.11 C CreditAmount Thisfieldindicatesthelinecreditvalue(excludingtaxes). N

4.3.4.12.12 Tax Thisstructureisfilledinonlyifthedocumentisvalued. N

4.3.4.12.12.1 Y TaxType Similarto4.1.4.18.13.1-TaxType. N

4.3.4.12.12.2 Y TaxCountryRegion Similarto4.1.4.18.13.2-TaxCountryRegion. N

4.3.4.12.12.3 Y TaxCode Similarto4.1.4.18.13.3-TaxCode. N

4.3.4.12.12.4 C TaxPercentage Similarto4.1.4.18.13.4-TaxPercentage. N

4.3.4.12.12.5 C TaxAmount Similarto4.1.4.18.13.5-TaxAmount N

4.3.4.12.13 C TaxAmount Similarto4.1.4.18.13.5-TaxAmount. N

4.3.4.12.14 SettlementAmount Thisfieldindicatestheamountoflinediscount. N

4.3.4.13 DocumentTotals N

4.3.4.13.1 Y TaxPayable Thisfieldindicatesthetotaltaxpayable. N

4.3.4.13.2 Y NetTotal Thisfieldindicatesthetotalnetoftaxes. N

4.3.4.13.3 Y GrossTotal Thisfieldindicatesthegrosstotalofthedocument. N

4.3.4.13.4 Y Currency N

4.3.4.13.4.1 Y CurrencyCode Similarto4.1.4.19.4.1-CurrencyCode. N



ARCOS–UC3M 52

4.3.4.13.4.2 Y CurrencyAmount Similarto4.1.4.19.4.2-CurrencyAmount. N

4.3.4.13.4.3

ExchangeRate Similarto4.1.4.19.4.3-ExchangeRate. N

10 REFERENCES

[1]Directive2014/55/EUoftheEuropeanParliamentandofthecouncil

http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32014L0055&from=NL

[2]Situationpercountry

https://ec.europa.eu/cefdigital/wiki/display/CEFDIGITAL/Situation+per+country

[3]EuropeanlegislationoneInvoicing

https://ec.europa.eu/cefdigital/wiki/display/CEFDIGITAL/European+legislation+on+eInvoicing

[4] Lithuania. General Disposition of the 2012 e-invoice approved (DĖL INFORMACINĖS SISTEMOS „E.SĄSKAITA“NUOSTATŲPATVIRTINIMO).2012.`

[5]Lithuania.ResolutionNº699:standarddatafiles.2015

[6]Lithuania.PublicProcurementLaw,Section10,subsection2).2017.

[7] Luxembourg: 2013 Common system of value-added tax in relation to invoicing rules (TVA – LIEU DESPRESTATIONSDESERVICES).Section3(Art.63page770).2013.

[8] Luxembourg: Administrative guide of the Luxembourg State.http://www.guichet.public.lu/entreprises/en/gestion-juridique-comptabilite/facturation/encaissement/facture/index.html.

[9]LuxembourgAmended lawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017Section3,Art.63(2).http://www.aed.public.lu/tva/demarches/factures.html.

[10]LuxembourgTaxaddedvalueActinconnectionwiththeregulationasamendedbyvalue-addedtaxasofApril4,2013.

[11]Polish2004TaxandServiceAct(opodatkuodtowarówiusług).Art.2Section32.2004.

[12]Polish2012TransmissionofinvoicesinelectronicformatAct.

[13]PolishTaxandServiceAct.:2004,2013.

[14]ModificationofthePolishRegulationtaxAct.2012

[15]Portugal.OfficialannouncementbySecretaryofStateforTaxAffairs[Link]

[16]Portugal:Article6oftheOrdinance22-A/2010ofJune23.

Application to verify that your SAF-T (PT) file, in XML format, respects the structure rules in scheme 1.03:https://info.portaldasfinancas.gov.pt/apps/saft-pt03/

[17]Portugal.Decreto-Lein.º197/2012.D.R.n.º164.2012.

[18] Portugal. Certification process for electronic billing software and solutions (Diploma - Portaria n.º302/2016,de2dedezembro)

[19]Decree-law198/2012newsystemofelectroniccommunicationoftheinvoices.



ARCOS–UC3M 53

[20]2012LithuanianMinisterofFinancee-invoiceapproved

[21]2004VATAct,Article.12

[22]Decree196/2007Article3:Regulatesthetechnicalconditionsfortheissuance,preservationandarchivingofinvoicesorequivalentdocumentsissuedelectronically,inaccordancewiththeValueAddedTaxCode

[23]2002AccountingAct,Article5Section1and2.

[24]OrdinanceNo.1192/2009

[25]2012LithuanianMinisterofFinancee-invoiceAct

[25] Ordinance No. 321-A / 2007, of March 26, approved a format of SAF-T (PT), which has become anexcellent tool for obtaining information from inspection services, simplifying procedures and reducingcompliancecosts.

[27]Decree196/2007Article3:Regulatesthetechnicalconditionsfortheissuance,preservationandarchivingofinvoicesorequivalentdocumentsissuedelectronically,inaccordancewiththeValueAddedTaxCode

[28] Electronic invoice communicationManual http://info.portaldasfinancas.gov.pt/NR/rdonlyres/AC494AE7-7E41-41C9-991B-15C3F0126ABF/0/ComunicacaodosdadosdasfaturasaAT.pdf

[29]2014LithuanianMinisterofFinancee-invoiceRegulation.

[30] Art. 36(10) of the 2012 - Amendments to the VAT Code and the VAT Scheme in Intra-CommunityTransactions.

[31]2007PublicProcurementAct.

[32]RegulationoftechnicalspecificationsforSoftwarecertification(Diploma–Portarian.º363/2010,de23deJunho)

[33]Article233ofDirective2006/112/EC,asemendedbyDirective2010/45/EUofJuly13,2010.

[34]Article220oftheCouncilDirective2006/112/EC.

[35] Article 4 of Regulation of technical specifications for Software. Certification (Diploma – Portaria n.º363/2010,de23deJunho).

[36]2015LithuanianMinisterofFinanceTaxInspectorate

[37] Article 5 of Approved the new system of electronic communication of the invoices (Decreto Lei N °198/2012.DRN°164,SerieIdel24-08-2012)

[38] Article 6 of Approved the new system of electronic communication of the invoices (Decreto Lei N °198/2012.DRN°164,SerieIdel24-08-2012)

[39] Tax Amendment Act (MOKESČIO ĮSTATYMO 2011) and Explanatory notes VAT invoicing rules (CouncilDirective2010/45/EU).

[40]Section11Article79oftheVATAct.

[41]CouncilDirective2006/112/CE,art.247,comma3.

[42] VAT In the European Community - Application in the Member States, Facts for use byAdministrations/Traders, Information Networks, Etc. –Portugal, available at:http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/traders/vat_refunds/2010/vademecum-refund-portugal_2010_en.pdf.

[43]Article220oftheCouncilDirective2006/112/EC

[44]2012LithuanianMinisterofFinancee-invoice,Section4,para.33

[45]Approvedthenewsystemofelectroniccommunicationoftheinvoices(DecretoLeiN°198/2012.DRN°164,SerieIdel24-08-2012[Link])

[46]Annex:2-datastructurecertificationprocessforelectronic Invoicingsoftwareandsolutions(Diploma-Portarian.º302/2016,de2dedezembro)



ARCOS–UC3M 54

[47]2015LithuanianMinisterofFinanceTaxInspectorate

[48]CouncilDirective2006/112/CE,art.249.

[49]ExplanatorynotesVATinvoicingrules(CouncilDirective2010/45/EU).

[50]2011TaxAct-AddedValue


[52] VAT In the European Community - Application in the Member States, Facts for use byAdministrations/Traders,InformationNetworks,Etc.–Lithuania,availableat:

http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/traders/vat_refunds/2010/vademecum-refund-lithuania_2010_en.pdf

[53]LegalReferenceArt106eoftaxandServiceAct2004


[55]2012ModificationoftheRegulationtaxAct.

[56]CouncilDirective2010/45/EU

[57]2004VATamendmentact.


[59]2004TaxandServiceAct.

[60]Section3para.8oftheLoi-TVA-2015

[61]Section3para.8oftheLoi-TVA-2017.

[62]Section1(4.1)2012TransmissionofinvoicesinelectronicformatAct.

[63]Section2ofTransmissionofinvoicesinelectronicformatAct.

[64]Section3para.8oftheLoi-TVA-2015

[65]Section2(4)ofTransmissionofinvoicesinelectronicformatAct.

[66]Section2(4.1)ofTransmissionofinvoicesinelectronicformatAct.


[68]http://www.mf.gov.pl/de/kontrola-skarbowa/dzialalnosc/jednolity-plik-kontrolny/-/asset_publisher/2NoO/content/podstawowe-informacje?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fde%2Fkontrola-skarbowa%2Fdzialalnosc%2Fjednolity-plik-kontrolny%3Fp_p_id%3D101_INSTANCE_2NoO%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_col_count%3D1

[69]http://www.oecd.org/general/searchresults/?q=saf-t&cx=012432601748511391518:xzeadub0b0a&cof=FORID:11&ie=UTF-8

[70]Section3,Art.63,para.15ofthe2017Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017)

[71]Section3Art.63,para.12.1ofthe2017Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017).

[72]AdministrativeburdensintheeconomyActandExplanatorynotesVATinvoicingrules(CouncilDirective2010/45/EU)

[73]Section3Art.63,para.14ofthe2017Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017).

[74]Section2(2)oftheTransmissionofinvoicesinelectronicformatAct

[75]Section3(14)oftheAmendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017)



ARCOS–UC3M 55

[76]Section2(3)oftheTransmissionofinvoicesinelectronicformatAct

[77]Art.62Lawof1July2003amendingandsupplementingtheamendedLawof12February1979onvalueaddedtax



[80]Lawof19December2008oninter-administrativeandjudicialcooperationandthestrengtheningoftheresources of the Administration of Direct Contributions, the Registry and Domain Administration and theCustomsandExciseAdministrationandamendinghttp://legilux.public.lu/eli/etat/leg/loi/2008/12/19/n6/jo

[81]Section3(14)oftheAmendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017)

[82] Common system of value-added tax and Explanatory notes VAT invoicing rules (Council Directive2010/45/EU).

[83]Section3(13)oftheAmendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017).

[84]2004TaxandServiceAct,Art.130dpara.3.


[86]Section6(4)oftheAmendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017).

[87]2004TaxandServiceAct.

[88]Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017).


[90] VAT In the European Community - Application in the Member States, Facts for use byAdministrations/Traders, Information Networks, Etc. – Poland, available at:http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/traders/vat_refunds/2010/vademecum-refund-poland_2010_en.pdf.

[91]Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017).

[92]CouncilDirective2006/112/CE,art.247,comma3

[93]2004TaxOrdinanceAct.

[94] VAT In the European Community - Application in the Member States, Facts for use byAdministrations/Traders, Information Networks, Etc. – Luxembourg, available at:http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/traders/vat_refunds/2010/vademecum-refund-luxembourg_2010_en.pdf

[95] VAT In the European Community - Application in the Member States, Facts for use byAdministrations/Traders,InformationNetworks,Etc.–Austria,availableat:

http://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/vat/traders/vat_refunds/2010/vademecum-refund-luxembourg_2010_en.pdf


[97]2013Commonsystemofvalue-addedtaxinrelationtoinvoicingrules

[98]ExplanatorynotesVATinvoicingrules(CouncilDirective2010/45/EU);2004TaxOrdinanceAct,Section4Art.100para.3

[99]2013Commonsystemofvalue-addedtaxinrelationtoinvoicingrules.

[100]2004TaxOrdinanceAct,Section4Art.100para.3.


[102]ExplanatorynotesVATinvoicingrules(CouncilDirective2010/45/EU);Amendedlawof12February1979concerningtheaddedvaluetax(Loi-TVA-2017),Section6para.5.



ARCOS–UC3M 56

[103]Article233ofDirective2006/112/EC,asamendedbyDirective2010/45/EUofJuly13,2010.