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Portugal

Portugal has no B2B e-invoicing mandate - the real compliance burden is fiscalization (QR codes, certified software, monthly invoice-data reporting to the tax authority) plus fragmented B2G routing.

Profile last verified 2026-07

Country profile

At a glance

Served over Peppol today with no accreditation gate - Portugal has no B2B e-invoicing mandate, and its national fiscalization rules sit alongside, not on top of, the exchange layer.

Exchange model
Peppol (post-audit)
B2B mandate
No B2B e-invoicing mandate - fiscalization and tax-reporting rules apply instead
B2G e-invoicing
Mandatory in CIUS-PT XML; large suppliers since 2021, SMEs since 1 January 2025
Formats
CIUS-PT XML (UBL or CII) for B2G · Peppol BIS Billing 3.0
Peppol identifier schemes
9946
Portuguese VAT number (NIF)
The standard Peppol identifier for Portuguese participants - no national scheme quirks
E-reporting
Invoice-data reporting to the AT tax authority has been in force since 2013 - monthly submission via SAF-T(PT), certified-software web services or the tax portal, covering B2B, B2C and B2G
Country profile

Mandate timeline

Jan 2013
Monthly invoice-data reporting to the tax authority (AT) begins for resident taxpayers
Jan 2021
B2G e-invoicing mandatory for large suppliers to public bodies
1 Jan 2025
Micro, small and medium suppliers in scope for B2G e-invoicing after the final extension ended
~1 Jan 2027
Expected: PDF invoices require a qualified electronic signature (date shifted repeatedly; latest signal is 2027)
~2027–2028
Expected: mandatory SAF-T accounting file submission phases in
Country profile

How Recommand serves Portugal

  • Send and receive Peppol BIS invoices with Portuguese counterparties today - Recommand is a certified Access Point and SMP, and Portugal has no PASR or accreditation gate
  • Address Portuguese receivers by VAT number under scheme 9946, the standard national identifier
  • B2G invoices need CIUS-PT XML and recipient-specific routing (the FE-AP state gateway or other channels) - confirm each public entity's delivery path before onboarding
  • Portugal's fiscalization layer (certified billing software, QR codes, AT invoice-data reporting) is a separate obligation from invoice exchange - Recommand handles the structured-exchange side and keeps the two cleanly apart
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Country profile

Frequently asked questions

01Is B2B e-invoicing mandatory in Portugal?

No. Portuguese businesses may still use paper, PDF, EDI or structured invoices by agreement for private-sector flows. The compliance burden sits in fiscalization instead: certified invoicing software, QR codes on non-electronic invoices, and monthly invoice-data reporting to the tax authority (AT).

02What about invoicing Portuguese public bodies?

B2G e-invoicing is mandatory for suppliers of all sizes - large companies since 2021 and SMEs since 1 January 2025. Invoices must be structured CIUS-PT XML (UBL or CII), and the delivery path varies by entity: the FE-AP state gateway, third-party portals, EDI or direct integration.

03Which Peppol identifier do Portuguese companies use?

The Portuguese VAT number under scheme 9946. Portugal has no country-specific Peppol requirements beyond the standard OpenPeppol rules.

04Do PDF invoices need an electronic signature?

A qualified electronic signature requirement for PDF invoices has been repeatedly postponed; the latest signal points to 1 January 2027. Structured e-invoices exchanged over networks like Peppol are not affected by this rule.

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