- Portugal has no general B2B e-invoicing clearance mandate, but it does have a strict post-issuance tax control system.
- Invoices generally must be created with AT-certified software and include a software certification number, ATCUD, and QR code.
- Businesses must file monthly SAF-T (PT) Billing by the 5th of the following month; this also applies to non-resident VAT-registered businesses.
- B2G suppliers must issue CIUS-PT structured e-invoices, with this requirement extended to SMEs and micro-enterprises from 1 January 2026.
- PDF invoices stay valid without a QES until 31 December 2026, but from 1 January 2027 B2B and B2C PDFs will require a qualified electronic signature unless another accepted format is used.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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