The e-invoice in Europe

Portugal

B2G e-invoicing has been available since 2021 in Portugal. The requirement is in line with the EU Public Procurement Directive. From 2026, the provision applies to all companies, not just the largest ones. At the same time, PDF invoices will become invalid with the introduction of mandatory electronic signatures. In the longer term, Portugal intends to introduce real-time VAT reporting from 2030 in line with the ViDA Directive.

Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

In 2013, Portugal implemented one of the most refined VAT compliance systems in Europe. Companies have since been required to generate an electronic audit file (SAF-T PT) with transaction and accounting data. Since January 1, 2021, large suppliers doing business with the public sector have been required to issue e-invoices. Small and medium-sized enterprises and micro-enterprises will have to comply with the same B2G requirements from January 1, 2026.

From 2026, qualified electronic signature or seal is required. Invoices will have to comply with QR code, ATCUD (unique document code number) and certified software requirements, while B2G invoices will have to comply with European standard, nationally equal to CIUS-PT. From 2030, e-reporting and e-invoicing will apply under ViDA.