Portugal's e-invoicing regulation timeline
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🇵🇹 Portugal related resources
🇵🇹 Portugal related resources
| Compliance | 🇵🇹 Invoicing compliance in Portugal Compliance timeline |
| Apps |  AT Portugal |
| Guides | AT Portugal Guide |
| FAQ | Portugal FAQ |
| GOBL |  Portugal Tax Regime Portugal SAF-T Addon |
Executive summary
Portugal mandates electronic invoicing for all B2B transactions starting January 1, 2026, through the ATCUD/QR system. This regulation requires businesses to use approved software that generates invoices with unique validation codes (ATCUD) assigned by the Portuguese Tax Authority (AT), ensuring transparency and preventing fraud. Each invoice must include a QR code that links to the AT’s online verification service, allowing customers and tax authorities to validate invoice authenticity. Invocing in Portugal is based on the EN 16931 standard with CUIS extensions, requiring businesses to notify the AT of their numbering series before issuance. The AT then validates and issues unique codes for each series, creating a centralized tracking mechanism for all invoices. Portugal also requires SAF-T (Standard Audit File for Tax) reporting, an XML-based format used to submit accounting and invoicing data to tax authorities. This system enables standardized digital audits and tax compliance, with mandatory reporting for B2G and B2B transactions from January 1, 2024. This article provides comprehensive guidance on ATCUD/QR invoicing requirements, SAF-T reporting, and Portuguese invoicing regulations. Invopop provides comprehensive coverage for Portuguese invoicing through dedicated apps for AT Portugal and InvoiceXpress Portugal, as well as integrations with platforms like Stripe and Chargebee. This allows businesses to issue compliant ATCUD invoices efficiently and manage white-label (B2B2B) operations.Invoicing in Portugal
Portugal does not mandate a specific electronic invoice format. Instead, businesses report tax information to the Portuguese Tax Authority (AT - Autoridade Tributária e Aduaneira) either periodically through SAF-T (PT) reports or in real time via web service.ATCUD/QR (B2B, B2G)
ATCUD/QR (B2B, B2G)
Although no format is required, all electronic invoices must include ATCUD and a QR code.
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ATCUD (Unique Code):
- Businesses must register their invoice numbering series with the AT
- The AT issues a validation code for each registered series
- This code must appear on each invoice
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QR Code:
- All e-invoices must contain a QR code
- The QR code links to the AT’s online verification service
| Models | B2B |
| Format | EN 16931 with CUIS extensions |
| Infrastructure | Hybrid: public and private platforms |
| Model | Centralized |
| Scope & Deadline | All B2B invoices from Jan 1, 2026; mandatory for suppliers to public authorities. Optional for B2C simplified invoices. |
| Agency | AT Portugal |
| Invopop Support | AT Portugal App InvoiceXpress Portugal App |
E-reporting
The SAF-T (Standard Audit File for Tax) system was introduced in Portugal in 2008 to facilitate the electronic submission of VAT returns, accounting records, and transport documents. This system requires files to be generated in specific formats containing detailed information regarding commercial transactions. Taxpayers with headquarters, based or permanently established in Portugal, subject to corporate tax (IRC) or income tax (IRS) that keep organized accounting, must comply with this system.SAF-T (PT) (B2B, B2G)
SAF-T (PT) (B2B, B2G)
SAF-T (Standard Audit File for Tax) is an XML-based file format used to report accounting and invoicing data to the tax authority, enabling standardized digital audits and tax compliance.
| Format | SAF-T PT (XML) |
| Scope & deadline | B2G and B2B from 1 Jan 2024 |
| Invopop support | Yes |
AT Portugal
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Regulation
B2G Invoicing
B2G Invoicing
eInvoicing for public procurement is managed through BASE, a central platform that provides solutions like acinGov and saphetygov for electronic invoicing. While the FE-AP platform can be used to receive invoices, its use is not mandatory, leading to various methods for sending invoices, including web-based services, direct electronic connections, third-party portals, or email.
Archival period
Archival period
Business owners must keep transaction records for 10 years. If the tax settlement period is longer than 10 years, the recording of transactions has to be maintained until the end of the settlement period.More information can be found on the Tax and Customs Authority PDF (in Portuguese).
VAT rates for Portugal
VAT rates for Portugal
- VAT
- General rate: 23%
- PT-AC: 16%
- PT-MA: 22%
- Intermediate rate: 13%
- PT-AC: 9%
- PT-MA: 12%
- Reduced rate: 6%
- PT-AC: 4%
- PT-MA: 4%
What are the QR code requirements for ATCUD/QR?
What are the QR code requirements for ATCUD/QR?
Please refer to the QR code techincal specification published by the Autoridade Tributária (AT).When using our “Generate PDF” action, Invopop complies with the requirements by the AT in producing PDF invoices with the QR code.
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