E-Invoicing in Portugal — structured B2G, CIUS-PT and Peppol

As of June 2026: B2G e-invoicing is mandatory in the CIUS-PT structured format via Peppol, with the requirement extended to SMEs and micro-enterprises from 1 January 2026. B2B e-invoicing is NOT mandatory — but all invoices must carry an ATCUD code and QR code and be produced by AT-certified software, with monthly SAF-T (PT) billing reporting. The Qualified Electronic Signature (QES) requirement for PDF invoices has been repeatedly postponed. Confirm your obligations and the current QES date with the Autoridade Tributária e Aduaneira (AT).

Portugal's e-invoicing and fiscalization rules

Portugal mandates structured CIUS-PT e-invoices for public-sector (B2G) supply over Peppol, now reaching SMEs and micro-enterprises from 1 January 2026. B2B e-invoicing remains optional, but the wider fiscalization regime is heavy: every invoice needs an ATCUD unique code plus a QR code, must come from AT-certified billing software, and feeds monthly SAF-T (PT) reporting to the e-Fatura portal. The QES requirement for PDF invoices keeps being deferred — treat its date as provisional.

How Invotify Helps

Invotify's Pro e-invoicing exports your invoices as clean, EN 16931-compliant structured files — UBL 2.1, CII and Peppol BIS 3.0 — that align with Portugal's CIUS-PT and Peppol-based B2G framework. We give you standards-based export, not a fragile proprietary integration, so you can hand a compliant XML to your accountant, certified billing chain or Peppol access point. Note: ATCUD/QR-code stamping, AT software certification and SAF-T (PT) submission are handled by AT-certified Portuguese billing software — Invotify complements that pipeline with portable structured output and is a paid Pro feature.

  • UBL 2.1
  • CII
  • Peppol BIS 3.0

E-Invoicing in Portugal —
Frequently Asked Questions

Q01

Is B2B e-invoicing mandatory in Portugal?

No. As of June 2026 there is no mandatory B2B structured e-invoicing requirement in Portugal — businesses may agree to exchange paper, PDF or electronic invoices. The mandate applies to B2G (public-sector) supply, which must use the structured CIUS-PT format over Peppol. Always confirm the latest position with the Autoridade Tributária e Aduaneira.

Q02

What are ATCUD and the QR code, and does Invotify generate them?

ATCUD is a unique document code and the QR code is a scannable summary — both have been required on Portuguese invoices since 2023 and depend on AT software certification and registered document series. These are produced by AT-certified Portuguese billing software, not by Invotify. Invotify focuses on standards-based structured export (UBL 2.1, CII, Peppol BIS 3.0) that complements that certified chain.

Q03

What is SAF-T (PT) and how does it relate to e-invoicing?

SAF-T (PT) is a standardised audit file Portugal uses for tax reporting — billing SAF-T is submitted monthly to the e-Fatura portal, and accounting SAF-T obligations were postponed to 2027 for fiscal year 2026. SAF-T is a reporting obligation, distinct from issuing a structured e-invoice. Invotify's export helps you produce portable structured invoice data; SAF-T submission stays with your certified billing software and accountant.

Q04

Which formats does Invotify export for Portugal?

Invotify Pro exports UBL 2.1, CII (covering XRechnung and Factur-X) and Peppol BIS 3.0 — all built on the EN 16931 European standard that underpins Portugal's CIUS-PT. We deliberately emit these open standards rather than country-proprietary formats, so the output stays interoperable with Peppol access points and B2G channels.

Q05

Is the Qualified Electronic Signature (QES) requirement live?

The QES requirement for PDF invoices has been postponed several times in Portugal, so its enforcement date should be treated as provisional. Structured e-invoices and the ATCUD/QR framework are the more settled obligations. Check the current QES timeline directly with the Autoridade Tributária e Aduaneira before relying on any specific date.

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