Covered by Complyance

Portugal

Covered by Complyance

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.

Go Live in a Week with Developer-Friendly Portugal E-Invoicing API

Complyance makes it easy for your dev team to integrate once and automate E-Invoicing across 100+ countries. Built for fast deployment, field-level validation, and indirect tax accuracy—no delays, no rework.

Get Started Now

Subscribe to our Newsletter

Get the latest compliance updates, e-invoicing news, and expert tips delivered to your inbox.