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E-Invoicing In Portugal


The Portuguese government published Decree-Law no. 48/2020.

The Directive 2014/55/ EU 

Tax Authority

Tax and Customs Authority(AT)

Imprensa Nacional-Casa da Moeda (INCM)

Entidade de Serviços Partilhados da Administração Pública I.P. (eSPap)

Mandatory Status
  • SAF-T Invoicing
  • SAF-T Accounting
  • e-Invoicing
  • B2G Transactions
  • B2B Transactions
Reporting Model

SAF-T Version 1.0.




Mandatory in SAFT

Mandatory in PDF Invoice

QR Code

Mandatory in e-Invoice


10 years

SAF-T PT consists of two files SAF-T invoicing and SAF-T accounting. SAF-T invoicing must be submitted to the tax authorities monthly from January 2020. Covers  both resident and non-resident entities, even foreign businesses however all entities must be VAT registered. SAF-T accounting contains the company’s all accounting data for a specific financial year. The tax authority announced that the declaration of SAF-T accounting files will be obligatory starting from 2024. Account data includes suppliers, customers, partners, and other debtors’ and creditors’ information detailly. All taxpayers who pay corporate income tax (IRC) or who pay personal income tax (IRS) with organized accounting, and those who are required to submit any of the component annexes of the IES mandatory to submit SAF-T.
The Portuguese government announced that issuing and processing electronic invoices between businesses and public entities (B2G transaction) is mandatory for public entities and large enterprises.For medium-sized companies, micro, small and public entities as co-contracting entities receiving and processing electronic invoices will become mandatory on 30 December 2022. For B2B (business-to-business) transactions issuing an e-Invoice is voluntary, however, the receiver’s consent is required. FE-AP is the e-invoicing portal developed by the tax authority. All responsible public and private entities e must use the FE-AP solution to receive e-Invoices. The government announced a new requirement to include ATCUD ( a unique document code) together with a QR code in all invoices and relevant tax documents. QR code must be added from January 2022 and ATCUD code from 2023. ATCUD is a unique code identifying an invoice. Assigned by the Portuguese tax authorities based on invoice series (a numbering system). Portuguese QR codes (the content of the invoice) are two-dimensional bar codes that need to be included on invoices and other tax documents issued by billing software and certified by tax authorities. QR code is not necessary; namely, invoicing by EDI (pure XML file). The ATCUD code is always mandatory, even in the case of EDI. PDF invoice accepted by tax authority until 30 December 2022.
The VAT return must be filed with the tax and customs authority. Taxpayers file VAT returns quarterly if their annual turnover is below €650,000, have to file monthly.