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 2025, provided they meet the other requirements (certified invoicing software, ATCUD, QR code, etc.).
In principle, as from 1 January 2026 (a date for which there is a proposal for postponement) PDF invoices must either include a qualified electronic signature or seal, or be issued through an invoicing system that guarantees the authenticity of origin and integrity of content.
Structured e-invoicing remains voluntary in B2B and is only mandatory in B2G.
Links of Interest and documents
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