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:
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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
Starting January 1, 2026, PDFs used as invoices in private (B2B) transactions in Portugal must include a qualified electronic signature or qualified electronic seal, or be issued through a system that meets the required standards, in order to ensure the authenticity of origin and integrity of content.
Until December 31, 2025, there is a transitional period: PDFs without a qualified signature or seal will still be valid for tax purposes, provided they meet the other applicable requirements (certified invoicing software, ATCUD, QR code, etc.).
E-invoicing remains voluntary in the B2B sphere; it is only mandatory for B2G (suppliers to the public administration).
Portugal is aligning its obligations with the EU’s ViDA package, meaning these changes follow European requirements on digital invoicing, authenticity/integrity, and structured formats.
Links of Interest and documents
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