Invoices submitted via the public sector e-invoice portal accessible through the Seu electrònica (e-tramits.ad). Qualified electronic signature or seal required from OSCEPA or recognized certification provider.
Archiving Requirements:
4 years minimum retention; electronic storage required with online access capability; storage abroad permitted with secure electronic access.
N/A
Expansion to all public entities
1 January 2026
B2G
Communes and other public sector entities must adopt the e-invoice portal or establish equivalent systems, with possible one-year extension.