Voluntary / partial· B2G live; B2B not mandated

E-invoicing in Portugal

B2G e-invoicing is mandatory and invoices carry ATCUD codes with certified software, but domestic B2B structured e-invoicing remains voluntary.

MODEL · B2G platform + SAF-T/ATCUD controlsFORMAT · CIUS-PT; SAF-T PTAUTHORITY · AT

01At a glance

Mandate status

Voluntary / partial

Key date

B2G live; B2B not mandated

Model

B2G platform + SAF-T/ATCUD controls

Format

CIUS-PT; SAF-T PT

Authority

Region

Europe

02Briefing

B2G e-invoicing is mandatory and invoices carry ATCUD codes with certified software, but domestic B2B structured e-invoicing remains voluntary.

The full Portugal dossier — timeline, scope, technical model, penalties, pitfalls and leading practice — is in preparation. Want it prioritised, or spotted a development? Tell us.

Last verified: 2026-07 · report a change: hello@e-invoicing.org

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