Covered by Complyance

Portugal

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

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

Infrastructure

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

Model

Structured submission to central public platform; no clearance or real-time tax validation; post-audit control applies.

E-reporting

Status

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

Format

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

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

eSPAP manages B2G platform operations; Autoridade Tributária e Aduaneira (AT) oversees tax compliance.

Archiving period

10 years; archiving abroad permitted under conditions.

E-signature

Electronic signature not mandatory; integrity and authenticity ensured via business controls or signatures where used.

Regulation

Decree-Law 111-B/2017 and amendments; annual Budget Laws providing transitional measures for B2G e-invoicing; no general B2B/B2C e-invoicing mandate enacted.

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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