E-invoicing requirements in Portugal

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Banqup Group has a compliant outbound solution.

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Technical requirements

  • Platform - eSPap for central authorities, decentralised for the rest

  • Format - CIUS-PT

  • Archival period - Minimum 10 years

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B2G mandates

  • Receiving - All public bodies

  • Issuing - All suppliers of public bodies

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B2B mandates

  • No existing or upcoming mandates

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Compliance considerations

  • Monthly SAF-T billing submissions

  • ATCUD Sequential Number - allocated by AT for batches of invoices prior to their issuance

  • QR code on paper or PDF invoices

  • 1 January 2026 - Qualified Electronic Signatures (QES) on PDF invoices