CIUS-PT: the Portuguese e-invoice standard, a CIUS of EN 16931 for invoicing to Portuguese government.
CIUS-PT is the Portuguese Core Invoice Usage Specification, the national implementation of the European standard EN 16931 for e-invoicing. The format is mandatory for B2G invoicing to the Portuguese government and is supported via the FE-AP platform (Fatura Eletrónica na Administração Pública).
CIUS-PT adds Portuguese business rules on top of the European standard EN 16931, comparable to how NLCIUS does this for the Netherlands and XRechnung for Germany. The format is available in two syntaxes: UBL 2.1 (the most widely used) and UN/CEFACT CII.
Validation tools for CIUS-PT are available via eSPap, allowing suppliers to verify in advance whether their invoices meet Portuguese requirements.
In addition to CIUS-PT for invoice exchange, Portugal also uses SAF-T (Standard Audit File for Tax) as a reporting format. SAF-T is not an invoice format but an audit file through which companies report invoice data to the Portuguese tax authority (Portal das Financas). CIUS-PT and SAF-T complement each other: CIUS-PT is the format for the invoice itself, SAF-T is the format for the reporting.
All invoices to central, regional and local Portuguese government bodies are submitted via the FE-AP platform. Five certified eProcurement platforms connect to Portal BASE. Suppliers invoicing Portuguese government bodies via Peppol must demonstrate CIUS-PT compliance.
The eConnect PSB supports CIUS-PT and routes invoices to Portuguese government bodies via the Peppol network with the correct CIUS-PT compliance. The Peppol identifier for Portugal is EAS 9946 (Portuguese VAT number).