# Portugal — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Portugal.

Country: Portugal
ISO 3166-1 alpha-2: PT
Region: Europe
Currency: EUR
Invopop coverage: Covered — available in production
Tax authority: Autoridade Tributária e Aduaneira (AT)
Tax authority website: https://www.portaldasfinancas.gov.pt
Archiving period: 10 years
E-signature requirement: required
Last updated: 2026-08-19 10:21:01

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | CIUS-PT (XML) | BASE | Centralised | — | Mandatory for B2G invoices from 1 January 2024 |
| B2B | Mandatory | Unspecified (paper or PDF in practice); ATCUD + QR code required | Hybrid: public and private platforms | Centralised | — | All B2B invoices from 1 January 2026 |
| B2C | Mandatory | Unspecified (paper or PDF in practice); ATCUD + QR code required | Hybrid: public and private platforms | Centralised | — | All invoices must carry ATCUD and QR code, in force since 2023 |
| E-Reporting | Mandatory | SAF-T PT (XML) | AT e-fatura (web service or SAF-T upload) | — | — | B2G and B2B from 1 Jan 2024; monthly SAF-T by the 5th of the following month, or real-time |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### 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.

Docs: https://docs.invopop.com/apps/at-portugal

### PDF

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.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 2023 — ATCUD and QR code in force

All invoices must carry an ATCUD validation code and a QR code.

### 1 JAN 2024 — CIUS-PT for B2G and SAF-T reporting

B2G invoices must use CIUS-PT, and SAF-T reporting applies to B2G and B2B.

### 1 JAN 2026 — All B2B invoices in scope

The electronic invoicing obligation extends to all B2B invoices.

### NOW — E-invoicing and e-reporting systems enforced to date

Existing systems enforced in Portugal regarding e-invoicing, e-reporting and fiscalization.

| System | Invopop support | Notes |
|---|---|---|
| QR/ATCUD | supported | Invoices are required to have an ATCUD and QR Code |
| SAF-T | supported | E-reporting required either in real-time or via SAF-T reports |
| CUIS-PT | not supported | B2G XML invoice format |

### 1 JAN 2027 — 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.

### FUTURE (TBD) — 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.

## Regulations

- 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)](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_30213_2019.pdf)

## Integrations

- Portugal API

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## Source

- Canonical page (human): https://www.invopop.com/coverage/portugal
- This document (markdown): https://www.invopop.com/coverage/portugal.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/portugal