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Portugal

EuropeMandatory

Portugal is one of the pioneering European countries implementing e-invoicing mandates with SAF-T PT (Standard Audit File for Tax) reporting and AT (Autoridade Tributária) approval.

Legal Framework

Legal Basis

Regulated under Decreto-Lei 28/2019 and AT regulations.

Key Regulations

SAF-T PT mandate: Monthly SAF-T reporting for all businesses
ATCUD: Unique document code requirement
QR Code: QR code mandatory on all invoices
B2G e-invoice: Mandatory for public procurement
Managed by AT (Autoridade Tributária)

Technical Requirements

Format

SAF-T PT: XML format based on OECD SAF-T standard
CIUS-PT: Portugal profile based on UBL 2.1 (B2G)

Transmission

SAF-T file upload via AT portal
eSPap/FE-AP platform for B2G

Validation

AT software certification mandatory
ATCUD and QR code validation

Document Types

SAF-T PT
CIUS-PT (B2G)

Key Dates

2020-01-01

SAF-T PT monthly reporting mandate

2023-01-01

ATCUD and QR code mandate

TaxTen Service

TaxTen manages SAF-T PT reporting and B2G e-invoicing processes by integrating with Portugal's AT platform.

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