Electronic invoicing guide
Portugal
Digital reporting requirements
Post-audit: B2G
Reporting: B2B, B2C or SAF-T PT
Obligatory
B2G: Mandatory issuing and receiving.
B2B: E-Invoicing Voluntary, Periodic 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).
It is mandatory to be able to generate the accounting SAF-T file and provide it to the Tax Authority in the event of an audit. The obligation to submit it annually on a systematic basis has been postponed several times and there is still no definitive date
Upcoming legislative changes
As of today, PDFs used as invoices in B2B transactions remain valid without a qualified electronic signature or seal until 31 December 2026, provided they meet the other requirements (certified invoicing software, ATCUD, QR code, etc.).
PDF files will be accepted and considered electronic invoices for all purposes provided for in tax legislation until 31 December 2026, without the need to be signed with a Qualified Electronic Signature (QES).
As of 1 January 2027, all invoices that are not created and transmitted in a structured format (i.e. non e-invoices), including PDFs, must be signed with a Qualified Electronic Signature (QES) in order to be considered valid for tax purposes.
Structured e-invoicing remains voluntary in B2B and is only mandatory in B2G.
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.
