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Portugal e-Invoicing

Fatura eletrónica em Portugal

Updated 30 December 2025

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

Portugal mandates e-invoicing only for B2G, with large suppliers covered since 2021 and SME and micro suppliers from January 2026. PDFs stay accepted until December 2026, after which structured CIUS-PT with a qualified electronic signature is required. There is no general B2B mandate; exchange runs over Peppol.

Portugal e-Invoicing Overview
ViDA

B2B
none
No mandatory requirements. Buyer's consent required for receiving e-invoices.
B2G
phased
since 1 January 2021
Large companies mandatory from 2021; the obligation extends to SME and micro suppliers from 1 January 2026, but PDF invoices remain accepted as electronic invoices until 31 December 2026, with structured CIUS-PT and a qualified electronic signature required from 1 January 2027 (Lei n.º 73-A/2025, de 30 de dezembro (OE2026) ). All contracting authorities must accept e-invoices via the e-Fatura portal and registration on Portal BASE .
B2C
none
Next deadline31 December 2026 · PDF acceptance ends

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Read the full Portugal e-invoicing guide

Implementation Timeline(12 events)

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

B2G mandate for large companies
1 January 2021
B2G
Large companies required to submit via FE-AP.
Domestic QR Code mandatory
1 January 2022
Domestic
QR code mandatory on invoices from 1 January 2022 under Decreto-Lei n.º 28/2019 .
Domestic ATCUD mandatory
1 January 2023
Domestic
ATCUD unique document code mandatory on invoices from 1 January 2023 (series communication during 2022) under Decreto-Lei n.º 28/2019 .
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
B2G e-invoicing obligation extends to SME and micro suppliers from 1 January 2026, though PDF invoices stay valid as electronic invoices until 31 December 2026 (Lei n.º 73-A/2025 ).
PDF acceptance ends
31 December 2026
Domestic
Acceptance of PDF invoices as electronic invoices ends; structured CIUS-PT becomes the only valid form from 2027 (Lei n.º 73-A/2025, de 30 de dezembro ).
QES mandatory
1 January 2027
Domestic
Qualified electronic signature (QES) mandatory on e-invoices, postponed from 2026 by Lei n.º 73-A/2025 .
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 applies to periods from 2027 with first submission in 2028, postponed by 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 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.
SAF-T
Mandatory
Monthly SAF-T invoicing submissions via Portal das Finanças ; accounting SAF-T submission for 2027 periods due in 2028 (per OE2026 ).

Technical Formats

CIUS-PT (UBL 2.1 / CEFACT)

Detailed exemptions, penalties and cross-border rules for Portugal are not yet published. The official sources have the latest detail.

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 requirements. Buyer's consent required for receiving e-invoices.

B2G e-Invoicing in Portugal is in a phased rollout since 2021-01-01. Large companies mandatory from 2021; the obligation extends to SME and micro suppliers from 1 January 2026, but PDF invoices remain accepted as electronic invoices until 31 December 2026, with structured CIUS-PT and a qualified electronic signature required from 1 January 2027 (Lei n.º 73-A/2025, de 30 de dezembro (OE2026) ). All contracting authorities must accept e-invoices via the e-Fatura portal and registration on Portal BASE .

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

Portugal uses the following e-Invoicing standards: EN 16931. Archiving requirement: 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..

SAF-T reporting in Portugal is mandatory. Monthly SAF-T invoicing submissions via Portal das Finanças ; accounting SAF-T submission for 2027 periods due in 2028 (per OE2026 ).

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 31 December 2026: PDF acceptance ends. Acceptance of PDF invoices as electronic invoices ends; structured CIUS-PT becomes the only valid form from 2027 (Lei n.º 73-A/2025, de 30 de dezembro