Electronic Invoicing in Portugal
Is e-invoicing mandatory in Portugal ?
E-invoicing is mandatory for B2G transactions. All public entities have been required to receive e-invoices since April 2019. For B2B transactions, e-invoicing is voluntary; however, invoices must be created using certified software and digitally signed to guarantee authenticity.
Who is affected?
All Portuguese public bodies must be able to receive e-invoices. Large suppliers to public entities are required to issue e-invoices. For small and medium-sized suppliers, this obligation has been postponed. In the B2B sector, all companies must ensure their invoices are digitally signed.
Compliance requirements
For B2G transactions, e-invoices must be issued using AT-certified software and sent via the FE-AP platform. Invoices must include a QR code, an ATCUD code, and – starting in 2026 – a qualified electronic signature. For B2B transactions, PDF or UBL 2.1 invoices must be digitally signed to qualify as e-invoices.
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Key Deadlines
- January 1, 2026: Qualified electronic signatures mandatory in e-invoicing for established entities
- January 1st, 2027: Qualified electronic signatures mandatory in e-invoicing for non-established entities.
Standards & Platforms
Platform
In B2G transactions, e-invoices must be sent through the public administration platform FE-AP (Fatura Eletrónica na Administração Pública) to the Tax and Customs Authority (AT). For B2B transactions, e-invoices must be issued using AT-certified billing software that enables invoice validation via digital signature.
What formats are required in Portugal?
Portugal uses UBL 2.1 as its e-invoicing format. PDF invoices are accepted as e-invoices until the end of 2025.
Archiving in Portugal
What are the archiving requirements in Portugal?
Invoices must be archived for 10 years. Digital archiving is permitted within Portugal or the EU. Invoices must remain readable and maintain integrity and authenticity throughout the archiving period.
Legal invoice
For suppliers: A legal invoice is one issued in UBL 2.1 format or, until December 31, 2025, in PDF format using AT-certified software. It must include a QR code and ATCUD and, from 2026, a qualified electronic signature.
For buyers: A legal invoice is one received in an accepted format (UBL 2.1 or PDF until the end of 2025) and must meet authenticity and integrity requirements.
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Key Actions
- Ensure compliance – Prepare for the 2026 signature requirement by selecting a qualified service provider.
- Archive properly – Retain invoices for 10 years in a format that guarantees accessibility, readability, and data integrity.
Portuguese e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2019 |
| B2B | Voluntary | - |
Supplier requirement: Portuguese suppliers classified as large must issue e-invoices to public entities. Other suppliers may issue UBL 2.1 or PDF invoices on a voluntary basis (PDF is accepted until December 31, 2025).
Buyer requirement: Portuguese public buyers must accept e-invoices in UBL 2.1 format or PDF (accepted until December 31, 2025), ensuring authenticity and readability.
Archiving requirement: Invoices must be stored for 10 years, digitally within Portugal or the EU, ensuring accessibility, readability, and data integrity.
