Covered by Complyance
Portugal
Europe
E-invoicing
Status
Mandatory
Format
CIUS‑PT XML (Peppol BIS 3.0/EN 16931) required; during transition PDFs accepted with QR.
Infrastructure
Central platform FE‑AP / BASE portal; public authorities or providers integrate via API, AS2, etc.Central platform FE‑AP / BASE portal; public authorities or providers integrate via API, AS2, etc.
Model
Clearance/structured exchange for CIUS‑PT; until Dec 2025, QR‑enabled PDF accepted post‑audit.
E-reporting
Status
Traditional SAF‑T based VAT reporting remains monthly; no invoice-level e‑reporting required yet. Given ViDA reforms, future real-time reporting may be introduced post-2025.
Format
Monthly SAF‑T filing; no structured invoice data required.
Scope & deadline
Continues under existing schedule; no new e-reporting mandates yet.
More info
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.
Tax authority
Shared Services Entity of Public Administration (eSPAP) / Autoridade Tributária; platform BASE manages B2G processing.
Archiving period
10 years; archiving abroad permitted under conditions.
E-signature
QES mandatory on PDF invoices from 1 Jan 2026; optional for structured CIUS‑PT invoices.
Regulation
Decree‑Law 111‑B/2017 and amendments (123/2018); Budget Law 2025 outlines SME delay; QES articles from 2024/2025 laws.
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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