Portugal uses an invoice format based on the Universal Business Language (UBL 2.1) which is based on the European standard for e-Invoicing (EN 16931). Portugal defines its own core invoice usage specification (PT-CIUS) for e-Invoicing and specific operational rules applicable at the national level, on top of UBL.

Mandate Information

The current B2G e-invoicing mandates implemented in 2019 only impacts large suppliers of Portuguese public administrations, while small and medium suppliers still have until January 1, 2025 to comply.

Smaller companies can send PDFs with a QR code that is generated by certified software, or they can participate in e-invoicing.

Portuguese e-Invoicing uses two formats:

• UBL CIUS-PT
• CEFACT CII XML CIUS-PT

There is no mandate for B2B e-invoicing in Portugal. Private businesses can use one of the following formats, providing it is agreed to by both parties:

• Paper invoices, with a specific QR code that is generated by certified software.
• PDF invoices, with a specific QR code that is generated by certified software. Since January 1, 2025, a Qualified Electronic Signature is also required.
• Electronic Data Interchange (EDI) invoices.

If you like, you can also add a unique Document identifier called ATCUD. This is generated by certified software.

Details

Restrictions

• You must use certified software to issue B2G invoices in Portugal. See Portugal: Billing Software.
• You must archive both B2B and B2G invoices for 10 years.
• Vertex e-Invoicing does not support B2C or B2B for Portugal.

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