EU · AT (Autoridade Tributária e Aduaneira)
Portugal
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
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01 Apr 2021 · liveB2G CIUS-PTPhased B2G via FE-AP.
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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.
// 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.