- Mandatory B2G E-Invoicing and Future Expansion: Since January 2021, large businesses in Portugal are required to use electronic invoicing (e-invoicing) for transactions with government entities, with plans to extend this mandate to small and medium-sized enterprises (SMEs) by January 2025. However, there is currently no obligation for e-invoicing in business-to-business (B2B) or business-to-consumer (B2C) transactions.
- Adoption of European E-Invoicing Standards: Portugal complies with the European e-invoicing standard EN 16931, utilizing its national version, CIUS-PT, which supports XML formats for electronic invoices. The country also employs a VAT real-time reporting system that requires all resident taxpayers to submit invoice data monthly, ensuring comprehensive monitoring and compliance.
- Implementation and Future Steps: The e-invoicing system for public procurement operates through the Portal BASE, which facilitates various methods for sending invoices, including third-party portals. Starting January 1, 2026, PDF invoices will require a Qualified Electronic Signature (QES), and from 2027, compliance with Standard Audit File for Tax (SAF-T) accounting rules will become mandatory, enhancing transparency and audit readiness.
Source ec.europe.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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