> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Invoicing compliance in Portugal

> Portugal's mandatory e-invoicing requirements, ATCUD/QR implementation, and SAF-T e-reporting obligations for B2B and B2G transactions

<Card title="Portugal's e-invoicing regulation timeline" size="20" icon="timeline" href="/timelines/portugal" horizontal>
  View current and upcoming regulation  →
</Card>

<AccordionGroup>
  <Accordion title="🇵🇹 Invopop resources for Portugal">
    |            |                                                                                                                                                                                                                                                     |
    | ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
    | Compliance | <Icon icon="https://assets.invopop.com/flags/pt.svg" /> [Invoicing compliance in Portugal](/compliance/portugal)<br /> <Icon icon="timeline" /> [Compliance timeline](/timelines/portugal)                                                          |
    | Apps       | <Icon icon="https://assets.invopop.com/apps/at-pt/icon.svg" /> [AT Portugal](/apps/at-portugal)                                                                                                                                                     |
    | Guides     | <Icon icon="book" /> [AT Portugal Guide](/guides/pt-at)                                                                                                                                                                                             |
    | FAQ        | <Icon icon="square-question" /> [Portugal FAQ](/faq/portugal)                                                                                                                                                                                       |
    | GOBL       | <Icon icon="https://assets.invopop.com/icons/gobl.svg" />  [Portugal Tax Regime](https://docs.gobl.org/regimes/pt)<br /> <Icon icon="https://assets.invopop.com/icons/gobl.svg" /> [Portugal SAF-T Addon ](https://docs.gobl.org/addons/pt-saft-v1) |
  </Accordion>
</AccordionGroup>

## 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](#ATCUDqr-b2b-b2g), [SAF-T reporting](#saft-pt-b2b-b2g), and [Portuguese invoicing regulations](#regulation).

Invopop provides comprehensive coverage for Portuguese invoicing through its AT Portugal app, 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.

<AccordionGroup>
  <Accordion title="ATCUD/QR (B2B, B2C)">
    Although no format is required, all invoices must include ATCUD and a QR code.

    1. **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

    2. **QR Code**:
       * All invoices must contain a QR code
       * The QR code links to the AT's online verification service

    |                      |                                                     |
    | -------------------- | --------------------------------------------------- |
    | **Models**           | B2B, B2C                                            |
    | **Format**           | Unspecified (paper or PDF used in practice)         |
    | **Infrastructure**   | Hybrid: public and private platforms                |
    | **Model**            | Centralized                                         |
    | **Scope & Deadline** | All B2B invoices from **Jan 1, 2026**               |
    | **Agency**           | [AT Portugal](https://www.portaldasfinancas.gov.pt) |
    | **Invopop Support**  | [AT Portugal App](/apps/at-portugal)                |

    <Columns cols="2">
      <Card title="AT Portugal" size="20" icon="https://assets.invopop.com/apps/at-pt/icon.svg" href="/apps/at-portugal" horizontal>Get covered →</Card>
    </Columns>
  </Accordion>

  <Accordion title="CUIS-PT (B2G)">
    CUIS-PT is a XML-based invoice format used for B2G transactions.

    |                      |                                                     |
    | -------------------- | --------------------------------------------------- |
    | **Models**           | B2G                                                 |
    | **Format**           | CUIS-PT (XML)                                       |
    | **Infrastructure**   | [BASE](https://www.base.gov.pt/base4)               |
    | **Scope & Deadline** | Mandatory for B2G invoices from **Jan 1, 2024**     |
    | **Agency**           | [AT Portugal](https://www.portaldasfinancas.gov.pt) |
    | **Invopop Support**  | No                                                  |
  </Accordion>
</AccordionGroup>

## 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.

<AccordionGroup>
  <Accordion title="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                         |

    <Card title="AT Portugal" size="20" icon="https://assets.invopop.com/apps/at-pt/icon.svg" href="/apps/at-portugal" horizontal>Get covered →</Card>
  </Accordion>
</AccordionGroup>

## Regulation

<AccordionGroup>
  <Accordion title="Legally required invoice content">
    According to [Article 36(5) of the Código do IVA](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/iva36.aspx), all invoices must be dated, sequentially numbered, and contain the following:

    **Standard invoice**

    * **Supplier identification**: name or business name, registered address, and NIF (Número de Identificação Fiscal).
    * **Customer identification**: name or business name, address, and NIF of the customer when the customer is a taxable person. For non-taxable individuals (final consumers), the NIF is only required when the customer requests it.
    * **Goods or services description**: quantity and usual denomination, with enough detail to determine the applicable tax rate. Non-invoiced packaging must be listed separately with an express mention of its agreed return.
    * **Unit price**: price net of tax and any other elements included in the taxable value, along with any discounts or rebates not already reflected in the unit price.
    * **Applicable VAT rate(s)** and the corresponding **tax amount(s)**. When a single invoice covers items subject to different VAT rates, the description, price, and tax must be broken down separately for each rate.
    * **Exemption justification**: if VAT does not apply, the invoice must state the legal basis for the exemption (for example, "IVA – regime de isenção" for Article 53 small-business exemptions).
    * **Date of supply**: the date goods were delivered or services were performed, if different from the invoice issue date. Also required when advance payments are received before the operation is complete.
    * **ATCUD**: the document unique code assigned through series registration with the AT.
    * **QR code**: linking to the AT's online verification service.

    Invoices must be issued no later than the **fifth business day** following the date when VAT becomes due. For certain intra-EU service provisions, the deadline extends to the 15th day of the following month.

    **Simplified invoice (fatura simplificada)**

    Under [Article 40 of the Código do IVA](https://informador.pt/legislacao/lexit/codigos/direito-fiscal/codigo-do-iva/capitulo-v-liquidacao-e-pagamento-do-imposto/seccao-iii-outras-obrigacoes-dos-contribuintes/artigo-40-o-faturas-simplificadas/), simplified invoices may be issued for:

    * Retail sales to final consumers up to **€1,000**
    * Other supplies of goods or services up to **€100**

    A simplified invoice must contain:

    * Supplier name or business name and NIF.
    * Goods or services description and quantities.
    * Price: either the net price plus VAT amount and rate, or the total price with VAT included and the applicable rate.
    * Customer NIF: mandatory only when the customer is a taxable person (B2B). For final consumers, it is included only if the customer requests it.
    * Exemption justification, if applicable.
    * Sequential number and date of issue.
  </Accordion>

  <Accordion title="Invoice numbering and ATCUD">
    [Decreto-Lei 28/2019](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Novas_regras_faturacao/Paginas/default.aspx) governs invoice processing obligations in Portugal, including numbering rules and the ATCUD system.

    **Numbering rules**

    * Invoices must be issued within one or more series, dated and numbered sequentially and continuously.
    * Each series must run for at least one fiscal year.
    * The series identifier must be unique per establishment and/or software program, and cannot be reused for the same document type by the same taxpayer.
    * Separate series are required for different document types (invoices, credit notes, receipts, and so on).

    **Series registration**

    Before issuing invoices, businesses must communicate each documentary series to the AT through the e-fatura portal. The communication must include:

    * The series identifier
    * The document type
    * The starting sequential number
    * The expected date the series will begin use

    **ATCUD composition**

    The AT assigns a validation code (minimum eight characters) for each registered series. The ATCUD is formed by concatenating:

    1. The series validation code
    2. A hyphen
    3. The sequential document number

    The ATCUD must appear on the invoice in the format: `ATCUD:XXXXXXXX-NNNNNNNN`.
  </Accordion>

  <Accordion title="Certified invoicing software">
    All businesses in Portugal must use invoicing software certified by the AT. [Decreto-Lei 28/2019](https://risema.pt/decreto-lei-n-o-28-2019-de-15-02-2019/) establishes that:

    * Software must be registered and approved by the AT before use.
    * Each invoice must include a digital signature hash generated by the certified software, creating a chain of integrity across documents.
    * The software must support the generation of ATCUD codes and QR codes on all tax-relevant documents.
    * Businesses using the AT's free online invoicing portal are also considered compliant.
  </Accordion>

  <Accordion title="Self-billing (autofaturação)">
    When the customer issues an invoice on behalf of the supplier, [Article 36(11) of the Código do IVA](https://ztlm.eu/autofaturacao-acordo-escrito-e-obrigatorio-segundo-o-codigo-do-iva/) requires a **prior written agreement** between the parties. The agreement must include:

    * Full identification of both parties (name, NIF, address)
    * An express statement that the customer will issue invoices on the supplier's behalf
    * A description of the covered operations
    * Express acceptance by the supplier
    * Period of validity and revocation conditions
    * Signatures of both parties

    The agreement must be communicated to the AT through the e-fatura portal and retained for ten years.
  </Accordion>

  <Accordion title="B2G invoicing">
    eInvoicing for public procurement is managed through [BASE](https://www.base.gov.pt/base4), 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.
  </Accordion>

  <Accordion title="Archival period">
    Business owners must keep transaction records for **ten years**. If the tax settlement period is longer than ten years, records must be maintained until the end of the settlement period.

    More information can be found on the [Tax and Customs Authority PDF](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_30213_2019.pdf) (in Portuguese).
  </Accordion>

  <Accordion title="VAT rates for Portugal">
    1. 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%

    Read more about [taxation in Portugal](https://en.wikipedia.org/wiki/Taxation_in_Portugal).
  </Accordion>

  <Accordion title="When you're not required to issue invoices">
    Under [Article 39 of the Código do IVA](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa/Pages/iva39.aspx), invoice issuance is waived when all of the following conditions are met: the customer is a private individual not using the goods or services for commercial, industrial, or professional activity, and the transaction is paid in cash.

    The exemption applies to:

    * Retail sales by retailers or street vendors.
    * Sales through vending machines.
    * Services where access is via a numbered receipt, admission ticket, transport ticket, or other printed bearer document proving payment.
    * Other service provisions valued under €10.

    Even when exempt, retailers and service providers must still issue an invoice when:

    * The customer is a VAT-taxable person.
    * A non-taxable customer requests one.

    Exempt businesses must still issue pre-numbered sales receipts or use electronic cash registers that document all operations.
  </Accordion>

  <Accordion title="QR code requirements for ATCUD/QR">
    Refer to the [QR code technical specification](https://info.portaldasfinancas.gov.pt/pt/docs/Conteudos_1pagina/Documents/QR_Code_Technical_Specifications.pdf) 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.
  </Accordion>
</AccordionGroup>

## FAQ

Compliance questions

<AccordionGroup>
  <Accordion title="What invoicing rules apply across all systems in Portugal?">
    All invoices issued in Portugal must include a unique sequential number, a series identifier, an ATCUD code (Article 35-A CIVA), and a QR code (Portaria 195/2020). Software must be certified by the Autoridade Tributária — Invopop is certified.
  </Accordion>

  <Accordion title="Who can act as a supplier in Portugal?">
    Any entity with a Portuguese NIF — companies, sole traders, and freelancers. NIFs starting with 1, 2, or 3 are individuals (autónomos); NIFs starting with 5 are legal entities, which require additional registration metadata (share capital, commercial registry).
  </Accordion>

  <Accordion title="What are the legal obligations for receiving invoices in Portugal?">
    Recipients must verify the QR/ATCUD on each invoice via AT's e-fatura portal and retain the document for 10 years (Article 123 CIVA). Auto-classification of received invoices into expense categories happens through e-fatura.
  </Accordion>

  <Accordion title="What periodic reporting obligations exist in Portugal?">
    Monthly or quarterly IVA periódica plus the annual IES (Informação Empresarial Simplificada). Invoice-level data is reported continuously through real-time submission or monthly SAF-T export — both feed AT's e-fatura system automatically.
  </Accordion>

  <Accordion title="What is supplier registration information in invoices and other documents?">
    Supplier registration information includes the company's share capital, the commercial registry office, and optionally the NIF used during registration. Portuguese law requires this information to appear on all printed fiscal documents, including PDFs.

    **When is it mandatory?**

    Registration information is mandatory for companies and legal entities. However, self-employed individuals and freelancers (whose NIF starts with 1, 2, or 3) are exempt from this requirement, as they typically do not have formal registration details.

    **What about the "other" field?**

    The `other` field is optional and can be used to specify the NIF of the company when it was registered if different from the current one.
  </Accordion>

  <Accordion title="Are there special supplier obligations under AT?">
    The supplier must use certified billing software, register their issuance series with AT, and choose a reporting model (monthly SAF-T or real-time). Self-employed taxpayers (NIF starting 1/2/3) are exempt from supplier registration metadata; companies must declare share capital and commercial registry.
  </Accordion>

  <Accordion title="What reporting obligations does AT impose?">
    Either real-time per-invoice transmission or monthly SAF-T export by the 5th of the following month. Both satisfy the reporting obligation under Portaria 195/2020 — the choice is operational.
  </Accordion>
</AccordionGroup>

More available in our [Portugal FAQ](/faq/portugal) section

***

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