No mandatory requirements. Buyer's consent required for receiving e-invoices.
B2C
none
B2G
phased
since 1 January 2021
Large companies mandatory from 2021; SMEs/Micro mandatory from Jan 1, 2026 (postponed from 2025 per OE2026 ). FE-AP optional. All contracting authorities must accept e-invoices via e-Fatura Portal registered on Portal BASE .
10 years retention per Article 19 of Decree-Law No. 28/2019 ; digital archives must ensure accessibility, legibility, and integrity controls; offshore storage permitted if accessible to Autoridade Tributária.
Mandatory
Monthly SAF-T invoicing submissions via Portal das Finanças ; accounting SAF-T submission for 2027 periods due in 2028 (per OE2026 ).
B2G mandate extends to SMEs/micro
1 January 2026
B2G
Full B2G coverage via FE-AP (postponed from Jan 2025 per OE2026 ).
QES mandatory
1 January 2027
Domestic
Qualified Electronic Signature (QES) required for non-EDI invoices (e.g., PDFs) from January 1, 2027 (per OE2026 State Budget Law).
Accounting SAF-T deadline
1 January 2028
Domestic
Accounting SAF-T submission for 2027 periods due in 2028 (per OE2026 State Budget Law).
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.