E-invoicing mandate
E-invoicing in Portugal
A sourced summary of the structured e-invoicing program in Portugal. It is a starting point, not a compliance certificate or proof of delivery.
At a glance
- Scope
- Business-to-government
- Status
- Phasing in
- First issuing phase
- 2021-01-01
- Network or channel
- Recipient-specific public-procurement channel; FE-AP is available but not universal
- Format
- CIUS-PT structured e-invoice
What this means for you
Portugal's B2G e-invoicing mandate is phased by supplier size. Large companies have had to issue structured invoices for covered public contracts since January 1, 2021. Micro, small and medium-sized companies, and public entities acting as co-contractors, must do so from January 1, 2027. Separately, PDF invoices are treated as electronic invoices for tax-law purposes through December 31, 2026. There is no general B2B or B2C structured-invoice mandate, and suppliers must confirm the receiving public entity's channel.
What FreeBillGen can verify
For eligible saved invoices, FreeBillGen can prepare generic OASIS UBL and UN/CEFACT CII mappings and run its named internal checks. These mappings are not EN 16931, Factur-X, Peppol, national-CIUS or clearance-platform validation. FreeBillGen does not transmit them through a provider network.
Check this route in Invoice PassportOfficial sources used
- eSPap - FE-AP supplier e-invoicing FAQ (opens in a new tab) Source reviewed 2026-08-31
- Portuguese Official Gazette - Law No. 73-A/2025 of December 30 (opens in a new tab) Source reviewed 2026-08-31
- Portuguese Tax Authority - VAT Code, article 36 (opens in a new tab) Source reviewed 2026-08-31
General information only; not legal, tax, accounting, conformance, or delivery-provider advice. Confirm the current scope, technical profile, and channel with the official source or a qualified advisor.