Portugal

Portugal's tax authority (AT) has built a detailed system for monitoring invoices without requiring structured B2B e-invoices. Every business must issue invoices from software certified byAT, which assigns each invoice a unique ATCUD code and adds a QR code. Invoice data is reported to AT monthly through SAF-T (PT), or in real time through web services.

This means Portuguese invoices are already highly traceable, even when they are exchanged as PDFs. B2B e-invoicing in the structured sense remains voluntary, and businesses can send paper or PDF invoices as long as they meet the certification and reporting rules.

For public procurement, structured e-invoicing is mandatory and is being phased in by supplier size. The EU's ViDA package will bring further changes for cross-border transactions, and many expect Portugal to move towards structured B2B invoicing in line with it.

All businesses established or VAT-registered in Portugal must use certified invoicing software, add ATCUD and QR codes, and report invoice data to AT, subject to certain exemptions for very small businesses.

Suppliers to Portuguese public bodies must send structured e-invoices. Large suppliers have been in scope since 2021, and small and micro suppliers have a later deadline. Foreign suppliers that invoice Portuguese public bodies must follow the same rules.

Invoices must be issued from AT-certified software, carry the ATCUD and QR code, and include all mandatory VAT details. Invoice data must be reported to AT through SAF-T (PT) or web services within the legal deadlines. Businesses must also register their invoice series with AT before using them.

For B2G, invoices must be structured, meet EN 16931 and the Portuguese CIUS-PT specification, and be sent through an approved channel or over Peppol. When PDF invoices are sent as electronic invoices, a qualified electronic signature is required, although this requirement has been postponed.

For public-sector invoicing, the format is CIUS-PT, the Portuguese specification of EN 16931, based on UBL. Peppol BIS Billing 3.0 is also accepted. Invoice data reporting to AT uses SAF-T (PT), a national XML standard.

B2G e-invoices are exchanged through the government's e-invoicing infrastructure (eSPap) and the Peppol network. B2B invoices are exchanged freely between businesses, with data reported to AT by the certified software.

HubBroker connects your ERP to Portuguese public bodies over Peppol, so you can send CIUS-PT or Peppol BIS 3.0 invoices without manual uploads. We map your invoice data, add the required references and validate every invoice before sending.

Inbound invoices from Portuguese suppliers arrive in your ERP as structured data, ready to post. PDF invoices are converted by HubBroker's IDP, which can extract ATCUD codes and other key data for your accounts payable process.

Note that HubBroker is not certified invoicing software in Portugal. Your ERP or invoicing system must still be AT-certified. HubBroker handles the exchange and integration around it.