PORTUGAL
E-INVOICING
Latest update February 3rd, 2025
On this page you will learn more on e-invoicing in Portugal
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
- B2G e-Invoicing for supplier of Government bodies
- eReporting (SAFT-PT) for established and non-established entities
- ATCUD and QR Code for B2B and B2C invoices
Adoption timeline
- Jan 2021 – B2G eInvoicing mandadory for large businesses
- Jan 2023 – ATCUD code and QR Code on invoices
- Jan 2023 – SAFT-PT
- Jan 2025 – B2G eInvoicing for small and medium-sized enterprises
- Jan 2026 – Qualified electronic signatures (QES) for PDFs
Model
CENTRALIZED CTC MODEL via eSPAP platform
Format
PDF (B2B)
UBL 2.1 “CIUS-PT” (B2G)
Archiving
It is mandatory to store the invoice for 10 years
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