Portugal has an established electronic invoicing framework for public procurement. Public-sector bodies are required to receive and process electronic invoices, while suppliers to the public administration are subject to requirements for issuing electronic invoices under public procurement rules.

Portugal does not currently have a general structured e-invoicing mandate for domestic B2B transactions. However, businesses are subject to extensive digital invoicing and tax reporting requirements.

Public-sector bodies within scope of Portuguese public procurement legislation are required to receive and process electronic invoices. Suppliers performing public contracts are also required to issue electronic invoices, subject to the applicable rules and exceptions.

For domestic transactions between private businesses, there is currently no general requirement to exchange structured electronic invoices.

Electronic invoices issued under Portuguese public procurement rules must comply with the applicable technical and functional requirements, including the CIUS-PT specification based on the European EN 16931 standard.

Portugal also has separate invoicing and tax reporting obligations that apply beyond public procurement. Businesses within the scope of Portuguese invoicing rules may be required to use invoicing software certified by the Portuguese Tax and Customs Authority (AT).

Invoices and other relevant fiscal documents must generally include an ATCUD (unique document identification code). Documents generated by AT-certified invoicing software must also display a QR code, subject to the applicable rules and exceptions.

Invoice data must be communicated to the Portuguese Tax and Customs Authority through the available reporting methods, including SAF-T(PT) files or web services. These tax requirements should not be confused with a general obligation to exchange structured B2B e-invoices.

Portugal's public-sector e-invoicing framework uses CIUS-PT, the Portuguese Core Invoice Usage Specification based on the European EN 16931 standard.

FE-AP serves as the Portuguese government's gateway for receiving and processing electronic invoices and corrective documents. It supports integration with public-sector financial and document management systems and enables structured electronic document exchange between suppliers and public entities.

iEDI supports e-invoicing in Portugal. We can help businesses connect their existing ERP and business systems to the electronic invoicing infrastructure used in Portugal without replacing the systems they already use.

Talk to us about your Portuguese e-invoicing requirements and how iEDI can help automate the exchange of structured invoice data.