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

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. 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 (PT-CIUS): 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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