E-invoicing mandate — Portugal
Alongside or instead of an invoicing obligation there is a reporting duty: turnover or transaction data go to the tax administration continuously or periodically. The invoice itself often remains free in form.
The stages over time
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1/1/2013
Portugal · reporting obligation in force unverified
⚠ Portugal stacks three separate obligations that are easily confused: transmitting the invoice elements to the tax administration (since 2013), marking every invoice with an ATCUD and a QR code (since 2023, after two years of suspension), and genuine e-invoicing in public procurement. Portugal has no B2B mandate — a PDF between businesses remains admissible as long as it carries the ATCUD and the QR code.
Legal basis: Decreto-Lei n.º 198/2012 · Last reviewed: 10/27/2026 -
1/1/2021
Portugal · to public authorities in force unverified
Legal basis: Decreto-Lei n.º 111-B/2017, art. 9.º n.º 3 · Last reviewed: 10/27/2026 -
1/1/2023
Portugal · reporting obligation in force unverified
Legal basis: Portaria n.º 195/2020 · Decreto-Lei n.º 28/2019, art. 7.º n.º 3 · Last reviewed: 10/27/2026 -
1/1/2027 · in 66 days
Portugal · to public authorities next deadline unverified
Legal basis: Decreto-Lei n.º 111-B/2017, art. 9.º n.º 4 · Last reviewed: 10/27/2026
Platforms and authorities
e-Fatura · SAF-T (PT) · ATCUD · FE-AP / eSPap · CIUS-PT · Peppol
What Invoiceflair can do — Portugal
Create and validate: Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.