Country Guide

🇵🇹 E-Invoicing in Portugal

B2G MandatoryPeppol

Portugal combines mandatory B2G e-invoicing with extensive reporting requirements for all taxpayers. B2B e-invoicing is voluntary, but the country requires AT-certified invoicing software, ATCUD unique document codes, QR codes on all invoices, and monthly SAF-T submissions. QES (Qualified Electronic Signature) becomes mandatory for PDF invoices from January 2027.

TL;DR

Portugal requires (B2G) e-invoicing using cius_pt, peppol_bis formats. Connected to the Peppol network for cross-border exchange.

Last updated: January 2026

Quick Facts

Format

cius_pt, peppol_bis

Next Deadline

Jan 2027

Peppol

Connected

Portal

FE-AP ↗

Compliance

Mandate Status

Phase

Status

Scope

SAF-T reporting

Live (Jan 2013)

All taxpayers (monthly)

B2G

Live (Jan 2025)

All suppliers to public entities

ATCUD + QR codes

Live (Jan 2023)

All invoices

QES for PDFs

Jan 2027

All PDF invoices

Technical Specifications

Required CIUSCIUS-PT (UBL 2.1 or CEFACT CII)

Government portalFE-AP (Fatura Eletrónica na Administração Pública)

Routing identifierNIF (tax identification number)

PeppolYes — Peppol accepted for B2G delivery

Accepted formatscius_pt, peppol_bis

Practical

Common Rejection Patterns

#1PT-R-001Portuguese NIF requiredFix guide

#2PT-R-002AT document codes requiredFix guide

#3PT-R-003SAF-T compliance recommendedFix guide

#4PT-R-004ATCUD validation code requiredFix guide

#5BR-PT-01Portuguese NIF requiredFix guide

Invoice Navigator auto-remediates these at pipeline speed. See how →

View all Portugal error codes

Implementation Notes

SAF-T and ATCUD. Portugal's primary compliance mechanism is the monthly SAF-T billing submission (due by the 5th of the following month) plus the ATCUD unique document code on every invoice. Your ERP integration must generate ATCUD codes from AT-certified software and include QR codes on paper/PDF output. This applies regardless of whether the invoice is electronic or paper.

B2G via FE-AP. B2G invoices use the CIUS-PT format and are submitted through FE-AP or alternative approved channels (WebServices, AS2, Microportal for low-volume suppliers). Invoices must be archived for 10 years.

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