Regulatory updates - Portugal

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Portugal.
December 5 2023

Portugal postpones e-invoicing and QES requirements to 2025

On 29 November 2023, the Portuguese State Budget Law for 2024 was approved with another postponement of regulations for electronic invoices for B2G and qualified electronic signatures (QES) for PDFs.

July 26 2023

SMEs have been given an extension to adhere to the e-invoice mandate

SMEs and micro enterprises will not have to comply with e-invoicing obligations until 1 January 2024

May 26 2023

B2G e-invoicing obligation postponed for micro businesses and SMEs

On 18 May 2023, The Council of Ministers released a Communiqué, announcing the approval of the decree-law amending the rules for implementing the State Budget for 2023.

December 15 2022

PDF will be considered an e-invoice until 31 December 2023

The Portuguese government extended the validity of PDF invoices as electronic invoices for one more year.

June 8 2022

Portugal postpones e-signature requirements once again

The Portuguese government has announced another delay for e-signature on PDF invoices requirement to enter into force.

December 22 2021

ATCUD unique identifier becomes optional to include in tax-relevant documents

Documentation on how to submit the document series in order to get the validation codes to generate the ATCUD number is now available under the Portuguese Tax Authority website.

November 23 2021

E-signature requirement for PDF invoices (QES) postponed until 1 July 2022

The validity of PDFs as electronic invoices has been extended again until 30 June 2022, according to Dispatch 351/2021-XXII. Therefore, the QES (Qualified Electronic Signature) will have to be applied on PDFs and all non-EDI invoices as of 1 July 2022.

October 28 2021

Requirement for ATCUD is suspended until 2023

According to Dispatch N. 412/2020 XXII, the ATCUD number was supposed to be mandatory on invoices and all other fiscal relevant documents from 1 January 2022. However, with the new budget proposal for 2022, this requirement has been suspended.

August 5 2021

Further postponement of the QES application requirement to PDF invoices in Portugal

The validity of PDFs as electronic invoices has been extended again until 31 December 2021. Therefore, the QES (Qualified Electronic Signature) will have to be applied on PDFs as of 1 January 2022.

April 27 2021

Portugal postpones the requirement to apply QES to PDF invoices

The Portuguese government keeps on introducing measures to relieve taxpayers of the negative effects of the COVID-19 pandemic. One of them is another postponement of the deadline for mandatory application of QES (Qualified Electronic Signature) on PDF invoices for tax purposes.

Country Specifications

E-Invoicing/CTC Model:

– B2G: Centralised

– B2B: Post-Audit

Mandatory Infrastructure:

– B2G: FEAP

– B2B: N/A

Mandatory Format:

– B2G: CIUS PT

– B2B: N/A

Mandatory for Issuing:

– B2G: Gradual rollout for suppliers to all contracting authorities, from January 2021

      -SMEs must send only e-invoices from 1 January 2025

– B2B: No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Required in non EDI invoices (PDF, etc.); effective – 1 January 2025

Archiving Period:

10 years

Archiving Abroad:

Allowed under conditions

Regulatory overview

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