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Portugal has one of the most advanced e-invoicing frameworks in Europe, having introduced mandatory e-invoicing for both public and private sector transactions as part of its anti-fraud measures. The country has taken a structured approach to implementing e-invoicing, focusing on real-time reporting and digital authentication to enhance tax control.
Portugal’s e-invoicing framework ensures compliance with SAF-T (Standard Audit File for Tax), a system designed to facilitate electronic tax reporting across businesses. The transition has helped reduce VAT fraud and improved efficiency in financial transactions.
Regulatory authority
The Portuguese Tax and Customs Authority (AT - Autoridade Tributária e Aduaneira) manages e-invoicing compliance.
E-invoicing requirements
Since January 1, 2021, all public sector suppliers must issue electronic invoices through PT e-Fatura. B2B e-invoicing is currently voluntary but is expected to become mandatory in the near future to further combat tax evasion.
Accepted invoice formats
Invoices must be issued in CIUS-PT XML or SAF-T (PT) format.
Transmission channels
Invoices must be submitted via PT e-Fatura, Portugal’s central e-invoicing platform. Peppol is also used for international transactions.
Digital signatures
Digital signatures are required for authentication and tax compliance.
Archiving requirements
Invoices must be stored for ten years.
How B2B e-invoicing works in Portugal
Businesses generate invoices in CIUS-PT XML or SAF-T (PT) format and submit them through PT e-Fatura.
How B2G e-invoicing works in Portugal
Invoices must be issued via PT e-Fatura, validated by public administration, and archived for ten years.
