Key compliance facts
Standard
SAF-T (PT) / ATCUD
Authority
AT — Autoridade Tributária e Aduaneira
Mandatory For
All Portuguese VAT-registered businesses
Effective Date
2012 (e-fatura) · 2020 (ATCUD / QR code) · 2021 (SAF-T monthly for all)
About Portugal E-Invoicing
Portugal has operated its e-fatura programme since 2012, requiring all businesses to issue invoices through certified billing software and report them to AT monthly. Since 2020, all invoices must include an ATCUD (Unique Document Code), a QR code, and a sequential hash. B2G invoices route through the Espap platform. SAF-T (PT) files must be submitted monthly for large taxpayers. Portugal is one of Europe's most digitally advanced fiscal systems.
Implementation Phases
- ✓
e-Fatura Programme
Jan 2012Businesses required to use certified billing software and transmit invoice data to AT.
- ✓
ATCUD & QR Code
Jan 2020ATCUD unique document code and QR code mandatory on all invoices.
- ✓
SAF-T Monthly Reporting
Jan 2021Monthly SAF-T (PT) file submission mandatory for all taxpayers.
Key Compliance Facts
- ATCUD is a unique document code combining validation code and sequence number
- QR code encodes ATCUD and key financial data, scannable by AT's app
- Certified billing software (SAFT-certified) mandatory for invoice issuance
- SAF-T (PT) monthly file covers all issued documents
- B2G via Espap (Entidade de Serviços Partilhados da AP)
Frequently Asked Questions
Is e-invoicing mandatory in Portugal?
All Portuguese VAT-registered businesses. Status: Live & Mandatory.
Which authority regulates e-invoicing in Portugal?
AT — Autoridade Tributária e Aduaneira
What e-invoicing standard does Portugal use?
SAF-T (PT) / ATCUD
What is the e-invoicing model in Portugal?
Post-Audit / SAF-T Reporting
When did Portugal e-invoicing take effect?
2012 (e-fatura) · 2020 (ATCUD / QR code) · 2021 (SAF-T monthly for all)