Regulatory updates - Portugal
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Centralised
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: FEAP
– B2B: N/A
Mandatory Format:
– B2G: CIUS PT
– B2B: N/A
Mandatory for Issuing:
– B2G: Gradual rollout for suppliers to all contracting authorities, from January 2021
-SMEs must send only e-invoices from 1 January 2026
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
e-Signature:
Required in non EDI invoices (PDF, etc.); effective – 1 January 2026
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions