Portugal relies on certified invoicing software, ATCUD, QR code and SAF-T. From 1 January 2027 a PDF counts as an e-invoice only with a qualified electronic signature; the draft 2027 budget would move this to 2028. B2G is mandatory for micro, small and medium suppliers since 2026.
| Size band | Receive since | Issue from |
|---|---|---|
| Micro-enterprise | No mandate today | law Source: Fonoa · undated · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
| Small enterprise | No mandate today | law Source: Fonoa · undated · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
| Medium-sized enterprise | No mandate today | law Source: Fonoa · undated · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
| Large enterprise | No mandate today | law Source: Fonoa · undated · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: No structured-format receiving obligation was found for domestic B2B
A PDF invoice counts as an electronic invoice only with a qualified electronic signature (QES)
2026 State Budget of 27 Nov 2025. The draft 2027 State Budget (8 Oct 2026) would keep PDF valid to 31 Dec 2027 and move QES to 1 Jan 2028; final vote 24 Nov 2026. No micro or small-business QES carve-out was found.
Small-business regime: Micro and small suppliers (statutory categories)
Must receive e-invoices: no · Must issue e-invoices: yes
Micro and small suppliers are in scope of the B2G mandate since 1 Jan 2026. The QES rule for PDF invoices has no carve-out for them in the sources found.
Hybrid (public platform plus private providers)
Platform: Portal das Finanças (AT) with certified invoicing software, SAF-T (PT) and eSPap for B2G
Invoices are issued by certified software carrying an ATCUD code and a QR code, and are reported to the tax authority through SAF-T (PT). eSPap runs the B2G gateway.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| CIUS-PT | UBL 2.1 or CII | CIUS-PT | no | Required for B2G invoices via eSPap FE-AP or Peppol. Source: ClearTax · undated · verified 15 Oct 2026 · secondary |
| PDF with qualified electronic signature | QES | no | Counts as an e-invoice until 31 Dec 2026 without QES; with QES required from 1 Jan 2027 (move to 2028 proposed). Source: Fonoa · undated · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| eSPap FE-AP | Portal | no | Public-sector invoice gateway (B2G). |
| Peppol | Peppol | no | Alternative B2G route. |
Registered by the tax authority · Required: yes
Invoicing software must be certified. The certifying body and procedure were not captured in the research. Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Receiving duty: No mandate today none Source: internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.
Certified invoicing software, ATCUD and QR code are already required.
Public-sector e-invoicing since law Source: ClearTax · undated · verified 15 Oct 2026 · secondary unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
eSPap FE-AP, or Peppol
Formats: CIUS-PT (UBL 2.1 or CII)
Mandatory for micro, small and medium suppliers from 1 Jan 2026 (Decree-Law 13-A/2025). Dates for large suppliers were not captured.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
no date yet law Source: Autoridade Tributária e Aduaneira · undated · verified 15 Oct 2026 · official unverified
We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items
Invoice reporting via SAF-T (PT)
The start date of the existing invoice reporting was not captured. SAF-T for accounting is delayed to 2027 or 2028.
Retention period: 10 years Source: Autoridade Tributária e Aduaneira · 27 Mar 2025 · verified 16 Oct 2026 · official
The period starts: The 10 calendar years following the year of the document
Moloni · InvoiceXpress · TOConline · PHC · Primavera
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.