Portugal - e-invoicing mandate
No B2B clearance — ATCUD/QR and SAF-T reporting mandatory
Portugal has no B2B clearance mandate, but it does have one of Europe's strictest reporting regimes: every invoice must be issued by certified software and carry an ATCUD code and a QR code, with monthly SAF-T (billing) reporting to the tax authority. A PDF still counts as an electronic invoice until 31 December 2026; from 1 January 2027 a qualified electronic signature is required. B2G has been phasing in since 2021 and uses the CIUS-PT specification.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2021-01-01B2GLarge enterprises issue structured e-invoices to the public sector
- 2027-01-01B2GSMEs — structured CIUS-PT with qualified signature (PDF tolerated as e-invoice through 31/12/2026)
Formats
Model
Post-audit — invoices flow freely and the authority audits afterwards
Network
FE-AP / eSPap (Peppol)
National specification
CIUS-PT
Legal basis
Decreto-Lei n.º 28/2019 · Portaria n.º 195/2020 (ATCUD/QR) · Decreto-Lei n.º 111-B/2017 (B2G) · Lei n.º 73-A/2025 (OE2026)
Official sources
- info.portaldasfinancas.gov.pt — ATCUD mandatory since 01/01/2023, QR code, Portaria 195/2020, DL 28/2019
- diariodarepublica.pt — FE-AP/eSPap governance; transposition of Directive 2014/55/EU (EN 16931)
Last verified: 2026-07-12
A post-audit model built on certified software, ATCUD and a QR code on every invoice since 2023; B2G is phased, and there is no B2B clearance mandate — PDF counts as an e-invoice through 2026.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Portugal?
Status in Portugal: No B2B clearance — ATCUD/QR and SAF-T reporting mandatory. Portugal has no B2B clearance mandate, but it does have one of Europe's strictest reporting regimes: every invoice must be issued by certified software and carry an ATCUD code and a QR code, with monthly SAF-T (billing) reporting to the tax authority. A PDF still counts as an electronic invoice until 31 December 2026; from 1 January 2027 a qualified electronic signature is required. B2G has been phasing in since 2021 and uses the CIUS-PT specification.
Which e-invoice formats are accepted in Portugal?
The accepted formats in Portugal are: CIUS-PT, UBL 2.1, EN 16931. They are exchanged over FE-AP / eSPap (Peppol). You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Portugal?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Portugal without transmitting anything.