E-invoicing in Portugal

Portugal is a Southern EU member with a gradually phased approach to B2G e‑invoicing. While structured invoicing for public procurement is obligatory, B2B and B2C e‑invoicing remain optional—but PDF invoices with QR codes continue to be accepted through 2025. Legislation for public-sector invoicing and signature requirements are evolving.

Invoice format

No mandated format; PDF or structured formats permitted by commercial agreement.

Submission or exchange

Private or provider-based systems; not enforced through government channel.

Scope, model and deadlines

Voluntary exchange model; authenticity and integrity ensured via business controls or signatures where agreed. Domestic B2B transactions; no mandatory e-invoicing requirement announced.

Invoice format

CIUS-PT XML (EN 16931 compliant) required; transitional acceptance of PDF invoices with QR code under derogation rules.

Submission or exchange

Central public platform FE-AP / BASE; public authorities and certified providers integrate via API or AS2 channels.

Scope, model and deadlines

Structured submission to central public platform; no clearance or real-time tax validation; post-audit control applies. All suppliers to public sector entities; mandatory under phased public-sector rollout with transitional PDF derogations currently extended through 2025.

Invoice format

No e-invoicing obligation; standard fiscal invoice rules apply.

Earlier guidance (pending review)

SAF-T reporting required upon tax authority request; no invoice-level real-time e-reporting mandate in place.

Applicable transactions

Continues under existing schedule; no new e-reporting mandates yet.

Format

SAF-T (PT) file submitted upon request; no continuous or real-time invoice reporting.