Legal Framework of e-factura (e-invoice system)
GOVERNMENT Decree-Law No. 14/2019 Establishes the electronic invoice [e-factura] Legal Regime Facing the need to regulate the invoice system by defining the measures through which the taxpayers shall ensure the compliance with the requirement of issuing invoices and equivalent documents, in accordance with the provisions of paragraph 1 of article 5 of Decree-Law No. 9/2016, of 16 November 2016; Considering that the increase in the efforts to combat the informal economy and the tax fraud and evasion, as well as to promote the widening of the tax base and the strengthening of the rules for fair competition in respect of equality under the Law, which are the basis of Decree Law No. 9/2016, of 16 November 2016, which approved the Legal Regime of Invoices and Equivalent Documents that established the compulsory requirement for the issuance of invoices or equivalent documents in onerous transfers of goods and provisions of services, cannot be dissociated from the provision of certain invoice information to the tax office nor from the handling of said information, which is itself a result of the philosophy of that statute; Considering that new information and communication technologies are, nowadays, a vital tool for the State and taxpayers, due to the fact that they help the former strengthen the combat against tax fraud and evasion and the latter to comply voluntarily with tax obligations, especially those relating to the Legal Regime of Invoices and Equivalent Documents; Thus, in order to create the necessary conditions for the full compliance with the provisions of Decree Law No. 9/2016, namely paragraph 1 of article 5, and under the terms of subparagraph (d) of article 111 of the Constitution of the Republic, the Government decrees the following: Article 1 Approval The Regulation for the System of Electronic Invoicing, Provision and Treatment of Invoice Data, annexed to this statute, is hereby approved.