Portugal has mandated e-invoicing to the government (B2G) since January 2025, including for micro-enterprises. There is no B2B mandate for electronic invoice exchange, but businesses with a Portuguese tax number must report their invoice data via SAF-T. Portugal is also a Peppol Authority, which positions the country firmly in the European e-invoicing landscape.

The Portuguese government coordinates e-invoicing through eSPap (Entidade de Servicos Partilhados da Administracao Publica). All invoices to central, regional and local government bodies are sent via the FE-AP platform (Fatura Eletronica na Administracao Publica).

Five certified eProcurement platforms (acinGov, anoGov, ComprasPT, saphetygov and VORTAL Gov) connect to Portal BASE. The invoice format CIUS-PT is available in two syntaxes: UBL 2.1 and UN/CEFACT. Validation tools for CIUS-PT are available through eSPap, so you can check whether your invoice meets the requirements beforehand.

Since January 2025, the mandate applies to all government suppliers, including micro-enterprises. There are no longer any exceptions based on company size.

Portugal uses a SAF-T (Standard Audit File for Tax) reporting model for B2B transactions. Invoice data is reported via a QR code and the tax authority's portal (Portal das Financas). SAF-T reporting is mandatory when a business has a Portuguese tax number or when it uses certified invoicing software.

There is no obligation to exchange invoices electronically between businesses. The reporting model is post-audit: the tax authority checks based on the submitted SAF-T data, not in real-time.

For foreign suppliers without a Portuguese establishment, the reverse charge mechanism applies. This means the VAT liability shifts to the Portuguese buyer.

CIUS-PT is the Portuguese Core Invoice Usage Specification, a concretization of the European standard EN 16931. The format is available in two syntaxes:

• UBL 2.1: the most widely used syntax variant for e-invoices in Europe
• UN/CEFACT (CII): an alternative syntax binding that is also accepted

For suppliers invoicing Portuguese government bodies via Peppol, CIUS-PT compliance is required. The eConnect PSB can automatically generate and validate this format.

Portugal has its own Peppol Authority but has not published a PASR (Peppol Authority Specific Requirements) at this time. This means no additional country-specific requirements apply beyond the standard Peppol specifications. The standard Peppol BIS Billing 3.0 is sufficient for invoice exchange with Portuguese parties on the Peppol network.

The Peppol identifier for Portugal is EAS 9946 (Portuguese VAT number). Organizations are registered based on their Portuguese VAT number.

If you invoice Portuguese government bodies, structured e-invoicing is mandatory. The eConnect PSB routes your invoices via the Peppol network with CIUS-PT compliance, so they are accepted by the FE-AP platform.

Do you have a Portuguese branch? Then SAF-T reporting to the Portuguese tax authority is mandatory. eConnect can make the structured invoice data available that you need for this reporting.

Do you invoice Portuguese businesses from the Netherlands? Then little changes in your process. The PSB routes automatically in the right format. Since there is no B2B exchange mandate, you can also invoice outside of Peppol, but Peppol offers the most standardized and future-proof route.

• Peppol international: where is e-invoicing mandatory?
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• What is my Peppol ID?
• What is Peppol and how does the network work?