e-Invoice.app

Portugal e-Invoicing

Updated 30 November 2025

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B2B

none

No mandatory requirements. Buyer's consent required for receiving e-invoices.

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 .

B2C

none

View Portugal's e-invoicing regulatory compliance information.

EN 16931

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.

Access Portugal's EN 16931 standards, CIUS-PT (UBL 2.1 / CEFACT) format specifications, and archiving requirements.

Mandatory

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

Access detailed regulatory announcements and implementation guidance.

B2G mandate for large companies

1 January 2021

B2G