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E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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PT
Portugal e-invoicing
EU · B2G reception via eSPap's FE-AP platform (state entities) or the public entity's own EN 16931-compliant solution; no B2B exchange model
Last updated September 21, 2026
B2G structured e-invoicing is live for large companies (since 2021); MSMEs join on 1 Jan 2027. No B2B e-invoicing mandate – but from 1 Jan 2027 a PDF invoice needs a qualified signature or seal to count as electronic.
Live now
S'applique à
B2G
January 1, 2027
Prochaine échéance de phase
Qualified signature from 2027
Suis-je concerné ?
Deux questions. La règle de l'établissement stable est là où la plupart des entreprises étrangères se trompent.
Is your business established in Portugal (registered office, branch or fixed establishment)?
Do you issue domestic B2B invoices in Portugal?
Portugal: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Portugal's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Portugal
With no establishment and no registration or trade in Portugal, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Portugal.
Portugal: no B2B mandate – B2G and PDF rules apply
Portugal has no structured B2B e-invoicing mandate. If you supply public entities you must issue CIUS-PT e-invoices (large enterprises now; MSMEs from 1 Jan 2027). From 1 Jan 2027 any PDF invoice needs a qualified electronic signature or seal, or EDI, to count as an electronic invoice.
Portugal: no obligation to receive B2B e-invoices
No obligation to receive structured e-invoices in domestic B2B trade – only public entities must receive CIUS-PT invoices. Check that PDF invoices received from 1 Jan 2027 carry a qualified signature or seal.
Phases et calendrier : qui est concerné et quand
Une seule date masque tout le déploiement. Voici la séquence complète.
1 January 2021
Large enterprises
Large enterprises must issue CIUS-PT structured e-invoices to public entities (B2G), mandatory since 1 January 2021.
Done
1 January 2027
PDF invoices – qualified signature or seal
From 1 January 2027 a PDF invoice needs a qualified electronic signature or qualified seal, or EDI, to count as an electronic invoice (Lei 73-A/2025 art. 95.º); this applies to PDF invoices generally, not a B2B e-invoicing track.
Next
1 January 2027
Micro, small and medium enterprises and public co-contractors
The B2G e-invoicing exemption for MSMEs and public co-contractors ends (Lei 73-A/2025 art. 260.º n.º 2); they must issue CIUS-PT e-invoices to public entities.
Next
2028 (for 2027 periods)
SAF-T (PT) accounting file
The SAF-T (PT) accounting file for IES annexes A and I becomes mandatory for 2027 periods, filed in 2028.
Future
Les faits techniques
Les normes, le champ d'application et les dates qui définissent le mandat, en un coup d'œil.
Champ d'application
B2G
Modèle
B2G reception via eSPap's FE-AP platform (state entities) or the public entity's own EN 16931-compliant solution; no B2B exchange model
Formats
CIUS-PT (UBL 2.1 or UN/CEFACT CII) for B2G; PDF with qualified signature/seal, or EDI, for other electronic invoices from 2027. SAF-T (PT) is a reporting file, not an invoice format.
Région
EU
STATUT
Live now
Champ d'application
Large enterprises must issue CIUS-PT e-invoices to public entities since 1 Jan 2021 (D.L. 111-B/2017 art. 299.º-B); micro, small and medium enterprises and public co-contractors are exempt until 31 Dec 2026 (Lei 73-A/2025 art. 260.º n.º 2). PDF invoices are accepted as electronic invoices until 31 Dec 2026 (art. 95.º); from 1 Jan 2027 they need a qualified electronic signature or seal, or EDI. ATCUD and QR codes are already mandatory on all invoices. The SAF-T (PT) accounting file for IES applies to 2027 periods, filed in 2028.
Sanctions et période de tolérance
Fines for missing ATCUD/QR codes and for SAF-T reporting failures under the general tax-penalty regime.
Sources
Official sources checked on 21 September 2026:
Questions fréquentes
Qu'est-ce que le mandat de facturation électronique dans ce pays ?
B2G structured e-invoicing is live for large companies (since 2021); MSMEs join on 1 Jan 2027. No B2B e-invoicing mandate – but from 1 Jan 2027 a PDF invoice needs a qualified signature or seal to count as electronic.
Quand la facturation électronique devient-elle obligatoire dans ce pays ?
Status: Live now. Next key date: Qualified signature from 2027 (January 1, 2027).
Qui doit se conformer à la facturation électronique dans ce pays ?
Large enterprises must issue CIUS-PT e-invoices to public entities since 1 Jan 2021 (D.L. 111-B/2017 art. 299.º-B); micro, small and medium enterprises and public co-contractors are exempt until 31 Dec 2026 (Lei 73-A/2025 art. 260.º n.º 2). PDF invoices are accepted as electronic invoices until 31 Dec 2026 (art. 95.º); from 1 Jan 2027 they need a qualified electronic signature or seal, or EDI. ATCUD and QR codes are already mandatory on all invoices. The SAF-T (PT) accounting file for IES applies to 2027 periods, filed in 2028.
Quel format de facture électronique est requis dans ce pays ?
CIUS-PT (UBL 2.1 or UN/CEFACT CII) for B2G; PDF with qualified signature/seal, or EDI, for other electronic invoices from 2027. SAF-T (PT) is a reporting file, not an invoice format.. Model: B2G reception via eSPap's FE-AP platform (state entities) or the public entity's own EN 16931-compliant solution; no B2B exchange model.
Quelles sont les sanctions en cas de non-conformité dans ce pays ?
Fines for missing ATCUD/QR codes and for SAF-T reporting failures under the general tax-penalty regime.
Latest e-invoicing coverage – Portugal
Actualités, guides et décisions associés à ce pays.
Read the full Portugal guide
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