E-Invoicing Country

Portugal

Live

Live since April 2020

Flag of Portugal

Mandate Overview

The mandate

Portugal operates a layered fiscal-software regime managed by Autoridade Tributária e Aduaneira (AT). All invoicing software must be AT-certified, every invoice carries a unique ATCUD identifier and a QR code, and SAF-T PT data is reported monthly. Mandatory B2G e-invoicing has rolled out in phases since 2020 and now covers small and medium businesses as of January 1, 2026. The Qualified Electronic Signature requirement for PDF invoices was deferred to January 1, 2027 under the draft 2026 Budget.

Timeline

Key milestones

2020
Apr 1, 2020

  • Mandatory B2G e-invoicing for large public-sector suppliers

2026
Jan 1, 2026

  • Mandatory B2G e-invoicing extended to small and medium businesses

2027
Jan 1, 2027

  • Qualified Electronic Signature required on PDF invoices (under draft 2026 Budget)

  • Accounting SAF-T submission obligation begins

Flowie Coverage

How Flowie supports Portugal

Flowie generates CIUS-PT UBL 2.1 invoices for B2G submissions and supports ATCUD assignment, QR code generation, and SAF-T PT export. AT-certified software signing for outbound invoicing is on the active roadmap.

FAQ

Common questions

Is e-invoicing mandatory in Portugal?

B2G e-invoicing is mandatory and now extended to all small and medium businesses since January 1, 2026. B2B e-invoicing is not yet mandated but ATCUD identifiers, QR codes, and SAF-T PT reporting apply to every invoice issued by AT-certified software.

What is ATCUD and SAF-T PT?

ATCUD is a unique series-and-sequence identifier that must appear on every invoice along with a QR code. SAF-T PT is the monthly accounting and invoicing data file submitted to AT.

Ready for Portugal?

Flowie keeps you compliant, automatically.

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