Countries · PT
E-invoicing in Portugal
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
| 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 |
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.
Have a Portugal e-invoice that came back rejected? Check it here.
Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.