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Portugal e-Invoicing

Fatura eletrónica em Portugal

Last reviewed 13 October 2026·4 official sources

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Portugal mandates e-invoicing only for public procurement. Large suppliers have had to issue CIUS-PT e-invoices since January 2021, and SMEs join on 1 January 2027. There is no B2B mandate. PDF invoices count as electronic invoices until 31 December 2026; a 2027 budget proposal would push both dates back a year.

Previous
5 January 2026B2G
AT invoicing application starts issuing B2G e-invoices
Latest
8 October 2026
2027 budget proposal would delay PDF, B2G SME and SAF-T deadlines by a year
Next
1 January 2027B2G
B2G mandate extends to micro, small and medium enterprises

Portugal e-Invoicing Overview
ViDA

B2B
none
No mandatory requirement. Invoices may be issued electronically only where the recipient accepts them, under article 12(1) of Decreto-Lei n.º 28/2019 .
B2G
phased
since 1 January 2021
Large suppliers have been required to issue structured e-invoices under article 299.º-B of the Código dos Contratos Públicos since 1 January 2021. Micro, small and medium enterprises as defined by Commission Recommendation 2003/361/EC, together with public bodies acting as co-contractors, may keep using other invoicing mechanisms until 31 December 2026 under article 9(4) of Decreto-Lei n.º 111-B/2017, as amended by Decreto-Lei n.º 13-A/2025 and extended by article 260(2) of Lei n.º 73-A/2025 , so their obligation starts on 1 January 2027 (eSPap deadlines for public administration suppliers ). Public buyers have had to receive and process e-invoices since 18 April 2019 for the State and public institutes and since 18 April 2020 for all others, and eSPap provides the FE-AP platform for reception and processing.
B2C
none

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Implementation Timeline(13 events)

Key mandate dates. Select a date for detail, or show all updates below.

State and public institutes must receive e-invoices
18 April 2019
B2G
The State and public institutes (points (a) and (d) of article 2(1) of the Código dos Contratos Públicos) became obliged to receive and process e-invoices under article 9(1) of Decreto-Lei n.º 111-B/2017, as amended by Decreto-Lei n.º 123/2018 ; other public buyers followed a year later.
Reception obligation extends to remaining public buyers
18 April 2020
B2G
The reception obligation reached contracting authorities outside points (a) and (d) of article 2(1) of the Código dos Contratos Públicos, under article 9(2) of Decreto-Lei n.º 111-B/2017, as amended by Decreto-Lei n.º 123/2018 .
B2G issuing mandate for large suppliers
1 January 2021
B2G
Large companies supplying the public sector had to start issuing structured e-invoices, the transitional period in article 9(3) of Decreto-Lei n.º 111-B/2017, as amended by Decreto-Lei n.º 14-A/2020 , having ended on 31 December 2020 (eSPap ).
QR code required on invoices
1 January 2021
Domestic
The two-dimensional bar code became a required element of invoices and other fiscally relevant documents issued by AT-certified software, with the ATCUD field filled with zero until that code was operational (AT notice on the QR code ). The specifications are set by Portaria n.º 195/2020, de 13 de agosto .
ATCUD mandatory on invoices
1 January 2023
Domestic
The unique document code became mandatory on fiscally relevant documents, with pre-printed documents lacking an ATCUD usable only until 31 December 2022 (AT guidance on series and ATCUD ).
ViDA package published in the Official Journal
25 March 2025
EU Level
Council Directive (EU) 2025/516 of 11 March 2025 was published in the Official Journal. From 14 April 2025 Member States may require taxable persons established in their territory to issue e-invoices for domestic supplies, on conditions they set, without an EU derogation.
AT invoicing application starts issuing B2G e-invoices
5 January 2026
B2G
The Autoridade Tributária e Aduaneira made B2G e-invoice issuing available through the Portal das Finanças invoicing application, which sends invoices and rectifying documents to the FE-AP solution in line with the technical requirements set by eSPap (AT communication of 20 February 2026 ).
2027 budget proposal would extend the transitional dates
8 October 2026
Legislative
The Government's 2027 State Budget proposal, Proposta de Lei n.º 110/XVII/2.ª , admitted by Parliament on 8 October 2026, would accept PDF invoices as electronic invoices until 31 December 2027, extend the B2G dispensation for micro, small and medium enterprises and public co-contractors to the same date, and apply the accounting SAF-T (PT) to periods from 2028, filed from 2029. Until it is enacted, the dates in Lei n.º 73-A/2025 apply.
Transitional period ends for PDF invoices and SME suppliers
31 December 2026
Domestic
PDF invoices are accepted and treated as electronic invoices for all tax purposes until this date under article 95 of Lei n.º 73-A/2025 , which also extends the public procurement dispensation for micro, small and medium enterprises and public co-contractors to the same date through article 260(2).
B2G mandate extends to micro, small and medium enterprises
1 January 2027
B2G
Micro, small and medium enterprises and public bodies acting as co-contractors must issue structured CIUS-PT e-invoices to the public sector (eSPap deadlines for public administration suppliers ).
PDF derogation ends
1 January 2027
Domestic
With the PDF derogation in article 95(3) of Lei n.º 73-A/2025 expired, PDF invoices are no longer treated as electronic invoices as such; article 12(2) of Decreto-Lei n.º 28/2019 treats authenticity and integrity as guaranteed where, in particular, a qualified electronic signature, a qualified electronic seal under Regulation (EU) No 910/2014 or EDI is used.
Accounting SAF-T first submission
1 January 2028
Domestic
The accounting SAF-T (PT) file submitted under Portaria n.º 31/2019, de 24 de janeiro applies to periods from 2027 onwards, to be delivered in 2028 or later, under article 95(2) of Lei n.º 73-A/2025 .
ViDA: cross-border digital reporting requirements
1 July 2030
Intra-EU
Under Article 6 of Council Directive (EU) 2025/516 , the directive's main e-invoicing and digital reporting rules, including reporting of intra-EU supplies, apply from this date.

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Compliance Regime

Tax Authority
Autoridade Tributária e Aduaneira (AT)
CTC Model
Post-audit
No clearance and no real-time reporting obligation. Invoices are issued through certified or AT-provided invoicing software, other electronic means or authorised pre-printed forms and are exchanged directly between the parties, and B2G e-invoices reach public buyers through FE-AP or the buyer's own platform. Invoice data reaches the tax authority after issuance, through the monthly communication described under SAF-T.
Standards
EN 16931

Record-keeping & Reporting

Archiving
10 years for books, records and supporting documents under article 19 of Decreto-Lei n.º 28/2019 ; electronic archives may be held in any EU Member State, whereas archiving outside the European Union needs prior authorisation from the Autoridade Tributária under article 20 of the same decree-law.
SAF-T
Mandatory
Invoice data must reach the Portal das Finanças by the 5th day of the month following issuance, by webservice, SAF-T (PT) file upload or direct entry on the portal (AT guidance on communicating invoice elements ). The accounting SAF-T (PT) file submitted under Portaria n.º 31/2019, de 24 de janeiro applies to periods from 2027, to be delivered in 2028 or later, under article 95(2) of Lei n.º 73-A/2025, de 30 de dezembro .

Technical Formats

CIUS-PT (UBL 2.1)

Penalties

Failure to issue invoices
Not issuing invoices or receipts, or issuing them outside the legal deadlines, carries a fine of €150 to €3,750 under article 123(1) of the RGIT .
Failure to demand or retain invoices
Not demanding an invoice or receipt, or failing to keep one for the required period, carries a fine of €75 to €2,000 under article 123(2) of the RGIT .
Late or missing reporting
Failure or delay in submitting the declarations, communications and other records that tax law requires carries a fine of €150 to €3,750 under article 117(1) of the RGIT .
Companies and other legal persons
Both the minimum and the maximum of each fine above are doubled when applied to a company or other legal person, under article 26(4) of the RGIT .

Exemptions

Simplified direct award
Suppliers need not issue an e-invoice where the purchase results from a simplified direct award procedure under article 128(3) of the Código dos Contratos Públicos (eSPap ).
Secret and security-classified contracts
The obligation does not apply where the contract is declared secret or is accompanied by special security measures under article 299.º-B(2) of the Código dos Contratos Públicos (eSPap ).
Micro, small and medium enterprises until 2027
Micro, small and medium enterprises as defined by Commission Recommendation 2003/361/EC, and public bodies acting as co-contractors, may use invoicing mechanisms other than CIUS-PT until 31 December 2026 under article 9(4) of Decreto-Lei n.º 111-B/2017, as amended by Decreto-Lei n.º 13-A/2025 and extended by article 260(2) of Lei n.º 73-A/2025 .
Latest Update
Timeline Update
8 Oct 2026

2027 budget proposal would delay PDF, B2G SME and SAF-T deadlines by a year

Portugal's 2027 State Budget proposal, Proposta de Lei n.º 110/XVII/2.ª, admitted by Parliament on 8 October 2026, would let PDF invoices count as electronic invoices until 31 December 2027. It would also extend the B2G dispensation for micro, small and medium enterprises and public co-contractors to the same date, and move the accounting SAF-T (PT) to periods from 2028, filed from 2029. The proposal is not yet law.

View full details on News page

Read our full Portugal e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • ATAutoridade Tributária e AduaneiraTax authority
  • Ministério das FinançasMinistério das FinançasMinistry
  • eSPapEntidade de Serviços Partilhados da Administração Pública, I.P.Peppol authority
  • FE-APFatura Eletrónica na Administração PúblicaMandate portal
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Related Countries

  • AndorraAndorraNone
  • AustriaAustriaNone
  • CyprusCyprusNone
  • Czech RepublicCzech RepublicNone

Frequently asked questions about e-Invoicing in Portugal

Portugal is currently implementing e-Invoicing in a phased rollout. B2B is not currently required and B2G is in a phased rollout.

B2B e-Invoicing in Portugal is not currently required. No mandatory requirement. Invoices may be issued electronically only where the recipient accepts them, under article 12(1) of Decreto-Lei n.º 28/2019 .

B2G e-Invoicing in Portugal is in a phased rollout since 1 January 2021. Large suppliers have been required to issue structured e-invoices under article 299.º-B of the Código dos Contratos Públicos since 1 January 2021. Micro, small and medium enterprises as defined by Commission Recommendation 2003/361/EC, together with public bodies acting as co-contractors, may keep using other invoicing mechanisms until 31 December 2026 under article 9(4) of Decreto-Lei n.º 111-B/2017, as amended by Decreto-Lei n.º 13-A/2025 and extended by article 260(2) of Lei n.º 73-A/2025 , so their obligation starts on 1 January 2027 (eSPap deadlines for public administration suppliers ). Public buyers have had to receive and process e-invoices since 18 April 2019 for the State and public institutes and since 18 April 2020 for all others, and eSPap provides the FE-AP platform for reception and processing.

Portugal supports the following e-Invoice formats: CIUS-PT (UBL 2.1).

Portugal uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years for books, records and supporting documents under article 19 of Decreto-Lei n.º 28/2019 ; electronic archives may be held in any EU Member State, whereas archiving outside the European Union needs prior authorisation from the Autoridade Tributária under article 20 of the same decree-law.

No clearance and no real-time reporting obligation. Invoices are issued through certified or AT-provided invoicing software, other electronic means or authorised pre-printed forms and are exchanged directly between the parties, and B2G e-invoices reach public buyers through FE-AP or the buyer's own platform. Invoice data reaches the tax authority after issuance, through the monthly communication described under SAF-T.

Portugal has penalties for e-Invoicing non-compliance. Failure to issue invoices: Not issuing invoices or receipts, or issuing them outside the legal deadlines, carries a fine of €150 to €3,750 under article 123(1) of the RGIT; Failure to demand or retain invoices: Not demanding an invoice or receipt, or failing to keep one for the required period, carries a fine of €75 to €2,000 under article 123(2) of the RGIT; Late or missing reporting: Failure or delay in submitting the declarations, communications and other records that tax law requires carries a fine of €150 to €3,750 under article 117(1) of the RGIT; and 1 more.

SAF-T reporting in Portugal is mandatory. Invoice data must reach the Portal das Finanças by the 5th day of the month following issuance, by webservice, SAF-T (PT) file upload or direct entry on the portal (AT guidance on communicating invoice elements ). The accounting SAF-T (PT) file submitted under Portaria n.º 31/2019, de 24 de janeiro applies to periods from 2027, to be delivered in 2028 or later, under article 95(2) of Lei n.º 73-A/2025, de 30 de dezembro .

Yes. Portugal falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Portugal is 1 January 2027: B2G mandate extends to micro, small and medium enterprises. Micro, small and medium enterprises and public bodies acting as co-contractors must issue structured CIUS-PT e-invoices to the public sector (eSPap deadlines for public administration suppliers).

Exemptions from Portugal e-Invoicing may apply to: Simplified direct award, Secret and security-classified contracts, Micro, small and medium enterprises until 2027. Check specific criteria as exemptions vary by transaction type and business size.
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