Portugal
ATCUD / QR
Portugal's certified-software regime for invoice sequencing and reporting. Invopop issues compliant invoices through its certified partner InvoiceXpress (certification 192/AT), embeds the ATCUD and QR code, and produces the monthly SAF-T (PT) file.
ATCUD and QR
The certified ATCUD code and QR appear on every invoice, payment, and delivery note, also available via API.
Certified partner
Invoices are issued through InvoiceXpress, Invopop's local partner holding Portuguese certification 192/AT.
SAF-T (PT)
Invopop automatically creates the monthly SAF-T file and can submit it to the AT on your behalf.
Real-time or monthly
Choose per supplier between web service submission and monthly portal upload.
Chained storage
Invoice records are linked together using a hash to meet legal sequencing requirements.
The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.
Every field, every format
PDFs include every field the destination country requires, automatically.
Localized in 10+ languages
Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
Built-in email delivery
Invoices are emailed directly to clients from Invopop's domain or your own.
Invoices, credit notes and more
Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
Customisable templates
Templates support logo configuration, standard page layouts, and per-locale formatting.
Built on GOBL
Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.
E-invoicing
B2G
Mandatory- Format
- CIUS-PT (XML)
- Infrastructure
- BASE
- Model
- Centralised
- Scope and deadline
- Mandatory for B2G invoices from 1 January 2024
B2B
Mandatory- Format
- Unspecified (paper or PDF in practice); ATCUD + QR code required
- Infrastructure
- Hybrid: public and private platforms
- Model
- Centralised
- Scope and deadline
- All B2B invoices from 1 January 2026
B2C
Mandatory- Format
- Unspecified (paper or PDF in practice); ATCUD + QR code required
- Infrastructure
- Hybrid: public and private platforms
- Model
- Centralised
- Scope and deadline
- All invoices must carry ATCUD and QR code, in force since 2023
E-reporting
Periodic reporting
Mandatory- Format
- SAF-T PT (XML)
- Infrastructure
- AT e-fatura (web service or SAF-T upload)
- Scope and deadline
- B2G and B2B from 1 Jan 2024; monthly SAF-T by the 5th of the following month, or real-time
More info
Country details
- Tax authority
- Autoridade Tributária e Aduaneira (AT)
- Archiving period
- 10 years
- E-signature
- Required
- Regulation
-
- Decreto-Lei 28/2019 · Invoice processing, numbering, ATCUD and certified software
- Código do IVA, arts. 35-A, 36, 39, 40, 123 · Invoice content, self-billing, simplified invoices, retention
- Portaria 195/2020 · QR code obligation
- Ofício Circulado 30213/2019 · Ten-year record retention
ATCUD and QR code in force
All invoices must carry an ATCUD validation code and a QR code.
CIUS-PT for B2G and SAF-T reporting
B2G invoices must use CIUS-PT, and SAF-T reporting applies to B2G and B2B.
All B2B invoices in scope
The electronic invoicing obligation extends to all B2B invoices.
E-invoicing and e-reporting systems enforced to date
Existing systems enforced in Portugal regarding e-invoicing, e-reporting and fiscalization.
| System | Description | Invopop coverage |
|---|---|---|
| QR/ATCUD | Invoices are required to have an ATCUD and QR Code | YES |
| SAF-T | E-reporting required either in real-time or via SAF-T reports | YES |
| CUIS-PT | B2G XML invoice format | NO |
Qualified Electronic Signature
Companies in Portugal that issue PDF invoices will be required to include a Qualified Electronic Signature (QES) that confirms the authenticity and integrity of the document.
VAT in the Digital Age (ViDA)
Portugal may extend real-time e-reporting or e-invoicing to all domestic and cross-border sales as part of the EU VAT in the Digital Age (ViDA) initiative.