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.

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 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.

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.