E-invoicing rules · Portugal (PT)
E-invoicing in Portugal
Is e-invoicing mandatory in Portugal?
No full B2B e-invoicing mandate, but invoices must be produced by certified software with an ATCUD code and QR code, and reported through SAF-T. E-invoicing to the public sector is mandatory, with repeated postponements for small and micro suppliers.
Key dates
-
In force
ATCUD unique codes and QR codes mandatory on invoices.
-
Upcoming
ViDA: e-invoicing mandatory for intra-EU B2B supplies.
At a glance
- B2B status
- No B2B mandate
- Public sector (B2G)
- Mandatory (CIUS-PT); deadlines for small and micro suppliers have been postponed several times.
- Formats
- CIUS-PT (UBL) for the public sector, SAF-T (PT) for reporting
- Transmission
- Certified invoicing software; public sector via certified providers.
- Reporting
- Monthly SAF-T invoice reporting.
- Tax authority
- Autoridade Tributária e Aduaneira
Freelancers and small businesses
Use certified invoicing software or the tax portal's free invoicing tool.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Portugal
Portugal uses CIUS-PT (UBL) for the public sector, SAF-T (PT) for reporting. InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Portugal?
No full B2B e-invoicing mandate, but invoices must be produced by certified software with an ATCUD code and QR code, and reported through SAF-T. E-invoicing to the public sector is mandatory, with repeated postponements for small and micro suppliers.
Which e-invoice formats are used in Portugal?
CIUS-PT (UBL) for the public sector, SAF-T (PT) for reporting. Transmission: Certified invoicing software; public sector via certified providers.
What does it mean for freelancers and small businesses in Portugal?
Use certified invoicing software or the tax portal's free invoicing tool.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Autoridade Tributária e Aduaneira or your tax adviser before you act. This page is general information, not tax advice.