EU · AT (Autoridade Tributária e Aduaneira)
Portugal
Updated in last 30 days·Atlas data current as of
B2G mandatory; B2B voluntary. ATCUD unique document code and QR code mandatory on all invoices since 2022. SAF-T PT monthly. Qualified electronic signature mandate postponed multiple times.
// Phased rollout
- 01 Apr 2021 · liveB2G CIUS-PTPhased B2G via FE-AP.
- 01 Jan 2022 · liveATCUD + QR mandatoryUnique document code and QR code on every invoice.
// Penalties
€200 to €5,000 per non-compliant invoice; SAF-T submission failures additional.
// What you have to do
- Confirm which of your flows are in scopeB2B is voluntary, B2G is mandatory, B2C is voluntary.
- Emit one of CIUS-PT (UBL 2.1) or SAF-T PT (XML)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via FE-AP (B2G)This is the channel, separate from the format. Most projects underestimate it.
- Plan for the Post-Audit modelReporting happens after issuance, so correctness is your responsibility rather than the regulator's gate.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposure€200 to €5,000 per non-compliant invoice; SAF-T submission failures additional.
// ERP implementation notes
SAP S/4HANA (incl. DRC) & SAP ECC
SAP DRC Portugal: ATCUD + QR generation; SAF-T PT export.
// Frequently asked questions
When does Portugal e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The Portugal mandate is administered by AT (Autoridade Tributária e Aduaneira).
What schema does Portugal use for e-invoicing?
Portugal uses CIUS-PT (UBL 2.1), SAF-T PT (XML). Transmission: FE-AP (B2G).
Which ERPs support Portugal e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for Portugal e-invoices?
10 years from end of tax period.