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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
FREE · NO SIGN-UP
← All mandates
PT
EU · SAF-T + qualified signature
B2G is already live. The B2B track adds a qualified electronic signature requirement as the regime firms up for 2027.
Within 12 months
Applies to
B2B, B2G
January 1, 2027
Next phase deadline
Qualified signature from 2027
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
27
1
Is your business established in Portugal (registered office, branch or fixed establishment)?
Next question
28
Verdict
53
54
2
Do you issue domestic B2B invoices in Portugal?
55
56
Caution
Portugal: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Portugal's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Portugal
With no establishment and no registration or trade in Portugal, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Portugal.
In scope
In scope — issue structured e-invoices in Portugal
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate applies from 1 January 2027. Set up your platform/format and test before you rely on it.
In scope to receive in Portugal
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate applies from 1 January 2027. Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 January 2026
B2G structured e-invoicing
All public-sector suppliers must issue CIUS-PT structured e-invoices.
Done
1 January 2027
Qualified signature for B2B
The B2B track firms up with a qualified electronic signature requirement on PDF invoices.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
SAF-T + qualified signature
Formats
CIUS-PT, SAF-T
Region
EU
STATUS
Scope
B2G is already live with CIUS-PT. The B2B track adds a qualified electronic signature requirement as the regime firms up for 2027; ATCUD/QR codes already required.
Fines for missing ATCUD/QR codes and for SAF-T reporting failures under the general tax-penalty regime.
News, guides and rulings tagged for this country.
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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