E-Invoicing in Portugal
Portugal combines mandatory B2G e-invoicing with extensive reporting requirements for all taxpayers. While B2B e-invoicing is voluntary, the country requires AT-certified software, unique document codes (ATCUD), QR codes, and monthly SAF-T submissions.
Do I Need to Act?
Prepare Now— Ongoing SAF-T; B2B e-invoice 2025-2026
Threshold: All businesses issuing invoices
CIUS-PT (Portuguese UBL)
Recommended format
Also accepted: Peppol BIS 3.0
- 1Ensure SAF-T (PT) monthly reporting is configured
- 2Register with certified billing software (mandatory)
- 3B2G via ESPAP platform - verify submissions work
- 4Prepare for expanded B2B e-invoicing mandate
Pre-configured with Portugal ruleset • Free to try
Quick Facts
Current Regulation
Lei n.º 111-B/2017, Lei n.º 82/2023
Language
Portuguese
Currency
EUR
Accepted Formats
CIUS-PT (UBL 2.1)
Upcoming Changes
QES (Qualified Electronic Signature) mandatory for PDF invoices from January 2027
Key Dates & Timeline
January 2013
Monthly SAF-T reporting mandatory for all taxpayers
January 2021
B2G e-invoicing mandatory for large companies
January 2023
ATCUD and QR codes mandatory on all invoices
January 2024
B2G e-invoicing mandatory for SMEs
January 2025
B2G e-invoicing mandatory for all suppliers
January 2027
QES (Qualified Electronic Signature) mandatory for PDF invoices
2027-2028
SAF-T accounting file submission mandatory
B2G Requirements
All suppliers to Portuguese public administrations must issue e-invoices in CIUS-PT format. Invoices are submitted through the FE-AP (Fatura Eletrónica na Administração Pública) platform or alternative approved channels including WebServices, AS2, FE-AP Microportal (for <250 invoices/year), third-party portals contracted by public entities, direct EDI connections, and email for non-EDI-ready entities.
Government Portal
FE-AP
B2B Requirements
There is no B2B e-invoicing mandate in Portugal. However, extensive reporting requirements exist: SAF-T Billing (monthly submission of all invoice data by the 5th of following month), ATCUD (Unique Document Code mandatory on all invoices), QR codes (mandatory on all paper and PDF invoices), and certified software (invoicing software must be AT-certified). From 2027, PDF invoices will require a Qualified Electronic Signature (QES) to be valid.
Technical Requirements
Portuguese e-invoices use CIUS-PT format (UBL 2.1 or CEFACT CII XML). All invoicing software must be AT-certified. Every invoice requires an ATCUD (Unique Document Code) and QR code for paper/PDF invoices. Monthly SAF-T billing submission is mandatory. For B2G, FE-AP connection is required. Invoices must be archived for 10 years.
Accepted Formats
- CIUS-PT (UBL 2.1)
- CIUS-PT (CEFACT CII)
- Peppol BIS 3.0
Key Requirements
- AT-certified invoicing software
- ATCUD (Unique Document Code) on all invoices
- QR code on paper and PDF invoices
- Monthly SAF-T billing submission
- FE-AP connection for B2G invoices
- 10-year archiving requirement
Common Invoice Rejections in Portugal
Top 1 validation errors based on our data
Don't wait for rejection
Validate your Portugal invoices before sending to catch these issues early.
Penalties & Non-Compliance
Missing ATCUD incurs administrative fines. Late SAF-T submission results in fines based on company size. Non-certified software may render invoices invalid. B2G non-compliance leads to payment delays and invoice rejection.
E-Invoicing Partners for Portugal
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