Portugal e-Invoicing Guide

Portugal combines a B2G e-invoicing mandate with one of Europe's strictest SAF-T (Standard Audit File for Tax) reporting regimes. All invoicing software used in Portugal must be certified by the Portuguese Tax Authority (AT) and must generate SAF-T files for monthly submission.

B2G e-invoicing has been phased in since January 2021 using the CIUS-PT format based on EN 16931. B2B e-invoicing has no current mandate, though the SAF-T requirements mean all invoices are already digitally reported to the tax authority regardless.

Portugal's B2G mandate was phased in from January 2021, starting with large contracting authorities and progressively extending to smaller entities. SAF-T reporting has been mandatory since 2008, with monthly submission requirements introduced in 2013. A B2B e-invoicing mandate has not yet been announced.

Government suppliers must submit structured e-invoices in the CIUS-PT format via the national procurement platform. All invoicing software must be certified by the AT and must be capable of generating SAF-T export files.

SAF-T monthly reporting is mandatory for all businesses. This covers all issued invoices, credit notes, and receipts. B2B and B2C transactions do not require structured e-invoicing but are captured through SAF-T reporting. The AT uses this data for automated cross-checking and VAT compliance monitoring.

Portugal uses a decentralised model for B2G e-invoice exchange. Suppliers submit invoices via the FE-AP (Fatura Electrónica na Administração Pública) platform using the CIUS-PT format based on UBL 2.1 or CII.

For all transactions (B2B, B2G, B2C), invoicing software must generate SAF-T files that are submitted monthly to the AT. The tax authority uses this data for pre-filled VAT returns and cross-referencing. The combination of B2G e-invoicing and universal SAF-T gives Portugal strong digital tax visibility without a full B2B e-invoicing mandate.

Portugal enforces compliance through fines that vary by entity type: EUR 150 to EUR 3,750 per infraction for individuals, and EUR 300 to EUR 7,500 for legal persons. Using non-certified invoicing software can attract fines of EUR 3,000 to EUR 18,750. B2G non-compliance results in invoice rejection. All invoices must include an ATCUD (unique document code) and QR code for verification.