Portugal is aligning its obligations with ViDA, but it has not yet announced a B2B mandate.
Electronic invoicing guide
Portugal
Digital reporting requirements
Post-audit: B2G
Reporting: B2B, B2C or SAF-T PT
Obligatory
B2G: Mandatory
B2B: Voluntary
Reporting: Mandatory
Authority
AT – Autoridade Tributária e Aduaneira
Platform
Portal BASE (general eProcurement)
Plataforma Eletrónica de Compras (eSPap platform)
Format
UBL 2.1 “CIUS-PT” and CEFACT “CIUS-PT”
Storage time
10 years
Reporting and processes
Mandatory communication of all invoices (B2B, B2C, B2G) to the Tax Authority in SAF-T(PT) (XML).
Submission methods:
-
Monthly communication of SAF-T(PT).
-
Near real-time transmission via webservice (certified software).
-
Manual upload through the Tax Authority’s portal (available for microenterprises).
Accounting SAF-T mandatory, including tax and accounting data in the OECD-standard XML format.
Upcoming legislative changes
As of 1 January 2024, PDF invoices in Portugal must include a qualified electronic signature or qualified electronic seal to be considered valid.
Although as of 1 January 2024 PDFs must be signed with a qualified electronic signature or qualified electronic seal, the use of electronic invoicing as such continues to be voluntary in B2B.
This means that, if PDFs are used, they must be signed or stamped with a qualified electronic signature or seal in order to be considered valid. This regulation does not make B2B electronic invoicing mandatory in Portugal.
Links of Interest and documents
Do you have a specific need?
Get in touch with our team of experts to tackle legislative challenges.
- Detailed reports for any market.
- Support and advice in the implementation process.
- Electronic invoicing as the cornerstone of your company's digital transformation.
