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ERP ReferenceE-invoicing mandates

Country · PT

E-invoicing in Portugal

Last verified · official sources

B2B (domestic)

No mandate

There is no general B2B e-invoicing mandate in Portugal according to the sources we checked.

B2G (public sector)

In force

B2G e-invoicing obligations in Portugal have applied since January 2021.

Key facts

Model
Continuous transaction controls / reporting: invoice data is reported to the tax authority in (near) real time or via accredited platforms.
Formats
Network / platform
FE-AP (eSPap) and accredited private platforms for B2G; no mandated B2B network
Archiving period
10 years
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. January 2021(not legally fixed)B2GIn forcesend and receive

    Large businesses (over 250 employees, sales above EUR 50m, assets EUR 43m or more) must use e-invoicing with government entities (Lei 111-B/2017 as amended; month only in source)

  2. 1 January 2025B2GIn forcesend and receive

    Obligation extended to small and medium-sized enterprises (Lei 82/2023)

Details and caveats

No B2B or B2C e-invoicing mandate: paper or PDF invoices are allowed but must carry a QR code generated by certified software; per the EC factsheet (last updated Aug 2025), PDF invoices must carry a qualified electronic signature from 1 Jan 2026 (we could not confirm this date with a national source). Since January 2013 all resident taxpayers report invoice data to the tax authority monthly via SAF-T (PT), or in real time via web services from certified software. The EC factsheet is internally inconsistent on the SME B2G date (2023 vs 2025); the legislation section (Lei 82/2023, 1 Jan 2025) is used here. Archiving: taxable persons must keep all records and supporting documents for the 10 following calendar years (art. 52 VAT Code as amended by Decree-Law 49/2025, in force 1 Jul 2025).

ERP support in Portugal

FAQ

Is B2B e-invoicing mandatory in Portugal?

There is no general B2B e-invoicing mandate in Portugal according to the sources we checked.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Portugal?

B2G e-invoicing obligations in Portugal have applied since January 2021.

Which e-invoice formats and network are used in Portugal?

Formats recorded from official sources: CIUS-PT (UBL 2.1), CIUS-PT (UN/CEFACT CII), EN 16931. Network or platform: FE-AP (eSPap) and accredited private platforms for B2G; no mandated B2B network.

Related

Sources

Last verified . Always check the official source before acting.