Invoicing compliance in Portugal

Comprehensive guide to Portugal’s mandatory e-invoicing requirements, ATCUD/QR implementation, and SAF-T e-reporting obligations for B2B and B2G transactions

Portugal's e-invoicing regulation timeline

View current and upcoming regulation →

🇵🇹 Portugal related resources

Compliance	🇵🇹  Invoicing compliance in Portugal Compliance timeline
Apps	AT Portugal
Guides	AT Portugal Guide
FAQ	Portugal FAQ
GOBL	Portugal Tax Regime Portugal SAF-T Addon

Executive summary

Portugal mandates electronic invoicing for all B2B transactions starting January 1, 2026, through the ATCUD/QR system. This regulation requires businesses to use approved software that generates invoices with unique validation codes (ATCUD) assigned by the Portuguese Tax Authority (AT), ensuring transparency and preventing fraud. Each invoice must include a QR code that links to the AT’s online verification service, allowing customers and tax authorities to validate invoice authenticity.

Invocing in Portugal is based on the EN 16931 standard with CUIS extensions, requiring businesses to notify the AT of their numbering series before issuance. The AT then validates and issues unique codes for each series, creating a centralized tracking mechanism for all invoices.

Portugal also requires SAF-T (Standard Audit File for Tax) reporting, an XML-based format used to submit accounting and invoicing data to tax authorities. This system enables standardized digital audits and tax compliance, with mandatory reporting for B2G and B2B transactions from January 1, 2024.

This article provides comprehensive guidance on ATCUD/QR invoicing requirements, SAF-T reporting, and Portuguese invoicing regulations.

Invopop provides comprehensive coverage for Portuguese invoicing through dedicated apps for AT Portugal and InvoiceXpress Portugal, as well as integrations with platforms like Stripe and Chargebee. This allows businesses to issue compliant ATCUD invoices efficiently and manage white-label (B2B2B) operations.

Invoicing in Portugal

Portugal does not mandate a specific electronic invoice format. Instead, businesses report tax information to the Portuguese Tax Authority (AT - Autoridade Tributária e Aduaneira) either periodically through SAF-T (PT) reports or in real time via web service.

ATCUD/QR (B2B, B2G)

Although no format is required, all electronic invoices must include ATCUD and a QR code.

1. ATCUD (Unique Code):

   • Businesses must register their invoice numbering series with the AT
   • The AT issues a validation code for each registered series
   • This code must appear on each invoice

2. QR Code:

   • All e-invoices must contain a QR code
   • The QR code links to the AT’s online verification service

Models	B2B
Format	EN 16931 with CUIS extensions
Infrastructure	Hybrid: public and private platforms
Model	Centralized
Scope & Deadline	All B2B invoices from Jan 1, 2026; mandatory for suppliers to public authorities. Optional for B2C simplified invoices.
Agency	AT Portugal
Invopop Support	AT Portugal App InvoiceXpress Portugal App

AT Portugal

Get covered →

InvoiceXpress Portugal

Get covered →

E-reporting

The SAF-T (Standard Audit File for Tax) system was introduced in Portugal in 2008 to facilitate the electronic submission of VAT returns, accounting records, and transport documents. This system requires files to be generated in specific formats containing detailed information regarding commercial transactions. Taxpayers with headquarters, based or permanently established in Portugal, subject to corporate tax (IRC) or income tax (IRS) that keep organized accounting, must comply with this system.

SAF-T (PT) (B2B, B2G)

SAF-T (Standard Audit File for Tax) is an XML-based file format used to report accounting and invoicing data to the tax authority, enabling standardized digital audits and tax compliance.

Format	SAF-T PT (XML)
Scope & deadline	B2G and B2B from 1 Jan 2024
Invopop support	Yes

AT Portugal

Get covered →

Regulation

B2G Invoicing

eInvoicing for public procurement is managed through BASE, a central platform that provides solutions like acinGov and saphetygov for electronic invoicing. While the FE-AP platform can be used to receive invoices, its use is not mandatory, leading to various methods for sending invoices, including web-based services, direct electronic connections, third-party portals, or email.

Archival period

Business owners must keep transaction records for 10 years. If the tax settlement period is longer than 10 years, the recording of transactions has to be maintained until the end of the settlement period.

More information can be found on the Tax and Customs Authority PDF (in Portuguese).

VAT rates for Portugal

1. VAT

• General rate: 23%
  • PT-AC: 16%
  • PT-MA: 22%
• Intermediate rate: 13%
  • PT-AC: 9%
  • PT-MA: 12%
• Reduced rate: 6%
  • PT-AC: 4%
  • PT-MA: 4%

Read more about taxation in Portugal.

What are the QR code requirements for ATCUD/QR?

Please refer to the QR code techincal specification published by the Autoridade Tributária (AT).

When using our “Generate PDF” action, Invopop complies with the requirements by the AT in producing PDF invoices with the QR code.

---

Participate in our community

Ask and answer questions about Portugal’s regulation →