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Portugal e-Invoicing

Fatura eletrónica em Portugal

Updated 20 February 2026

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

Portugal mandates e-invoicing only for public procurement. Large suppliers have issued structured CIUS-PT invoices since January 2021, while micro, small and medium enterprises and public bodies acting as suppliers stay outside that obligation until 31 December 2026 and are covered from 1 January 2027. There is no general B2B mandate, and electronic invoicing between businesses depends on the recipient accepting it. PDF invoices still count as electronic invoices for tax purposes until 31 December 2026, after which a qualified electronic signature, a qualified electronic seal or EDI is required. QR codes and ATCUD already apply to invoices issued by AT-certified software.

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 of Decreto-Lei n.º 111-B/2017 , 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 ). Contracting authorities have had to receive and process e-invoices since 18 April 2019, and eSPap provides the FE-AP platform for reception and processing.
B2C
none
Next deadline1 January 2027 · B2G mandate extends to micro, small and medium enterprises

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Read the full Portugal e-invoicing guide

Implementation Timeline(15 events)

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

Contracting authorities must receive e-invoices
18 April 2019
B2G
Public buyers listed in article 3 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 .
Reception obligation extends to remaining public buyers
18 April 2020
B2G
The reception deadline was extended to 18 April 2020 for 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 .
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 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 Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
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 ).
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 ).
Qualified signature, qualified seal or EDI required
1 January 2027
Domestic
With the PDF derogation in article 95 of Lei n.º 73-A/2025 expired, electronic invoices again rely on one of the procedures in article 12(2) of Decreto-Lei n.º 28/2019 : a qualified electronic signature, a qualified electronic seal under Regulation (EU) No 910/2014, or EDI.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
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: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

CTC Model
Decentralised (Peppol)
Network
Decentralised (Peppol)
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 declarations, communications or records, which covers late reporting of invoice data to the Autoridade Tributária, 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 of Decreto-Lei n.º 111-B/2017 , as extended by article 260(2) of Lei n.º 73-A/2025 .

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

  • AndorraNone
  • AustriaNone
  • BulgariaNone
  • CyprusNone

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 2021-01-01. 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 of Decreto-Lei n.º 111-B/2017 , 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 ). Contracting authorities have had to receive and process e-invoices since 18 April 2019, 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..

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 declarations, communications or records, which covers late reporting of invoice data to the Autoridade Tributária, carries a fine of €150 to €3,750 under article 117(1) of the RGIT .

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 is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

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 de

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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