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Portugal

Portugal e-Invoicing

Updated 30 November 2025

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

B2B
none
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 .

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Standards:

EN 16931

Supported Formats:

CIUS-PT (UBL 2.1 / CEFACT)

Archiving Requirements:

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 for large companies
1 January 2021
B2G
Large companies required to submit via FE-AP.
ATCUD and QR Code mandatory
1 January 2022
Domestic
Unique Document Code (ATCUD) and QR Code requirements implemented on all invoices.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
B2G mandate extends to SMEs/micro
1 January 2026
B2G
Full B2G coverage via FE-AP (postponed from Jan 2025 per OE2026 ).
PDF acceptance ends
31 December 2026
Domestic
PDFs accepted as e-invoice equivalents through December 31, 2026 (per OE2026 State Budget Law).
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).
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 deadline
1 January 2028
Domestic
Accounting SAF-T submission for 2027 periods due in 2028 (per OE2026 State Budget Law).
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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