Country guide · Updated June 2026

E-invoicing in Portugal: CIUS-PT, ATCUD, QR code

Portugal leans less on a central clearance platform and more on strict digital controls. E-invoicing to the public sector is phased in, most recently for micro businesses from 2026. Every invoice carries an ATCUD and a QR code, the format is CIUS-PT to EN 16931, and behind it sits a regime of certified software and SAF-T.

TL;DR

B2G phased: large companies since 2021, SMEs from 1.1.2025, micro businesses from 1.1.2026. ATCUD and QR code mandatory since 1.1.2023. Format: CIUS-PT (EN 16931), plus certified software and SAF-T. QES for PDF deferred to 1.1.2027. Vera produces CIUS-PT for B2G and cross-border; the national software and ATCUD regime is covered by a certified solution.

Is e-invoicing mandatory in Portugal?

To the public sector, yes, phased by size. There is no general B2B clearance mandate like Italy's. The tax authority AT relies instead on digital controls that apply to all invoices.

DateObligationWho
2021B2G e-invoicinglarge companies
1 Jan 2025B2G e-invoicingsmall and medium companies
1 Jan 2026B2G e-invoicingmicro businesses

ATCUD, QR code and SAF-T

Since 1 January 2023 invoices and tax-relevant documents must carry a QR code and a unique document identifier (ATCUD). The ATCUD is based on a series code issued by the AT. On top of that come the requirement for certified billing software and the SAF-T reporting file. The qualified electronic signature (QES) for PDF invoices was deferred to 1 January 2027, and until 31 December 2026 PDFs from certified software with an ATCUD and QR code remain valid without QES.

What Vera does for Portugal, and what it does not

Note: Vera produces CIUS-PT invoices to EN 16931 for B2G and cross-border cases and validates them. The Portuguese regime of certified software, ATCUD series codes, QR code and SAF-T is not part of Vera. The Portuguese domestic case with those requirements is handled by a solution certified in Portugal.

Vera makes sense for Portugal where the EU standard counts: B2G invoices in CIUS-PT and cross-border B2B invoices to EN 16931.

FAQ

Is e-invoicing mandatory in Portugal?

To the public sector yes, phased: large since 2021, SMEs from 1.1.2025, micro businesses from 1.1.2026. There is no general B2B clearance mandate.

What are ATCUD and the QR code?

Mandatory since 1.1.2023: every invoice carries a QR code and a unique document identifier (ATCUD), based on a series code issued by the AT.

Which format does Portugal use?

EN 16931 in the national CIUS-PT variant, plus certified software and the SAF-T file.

Do PDF invoices in Portugal need a qualified signature?

The QES requirement for PDF was deferred to 1.1.2027. Until 31.12.2026 PDFs from certified software with an ATCUD and QR code remain valid without QES.

Does Vera produce e-invoices for Portugal?

Vera produces CIUS-PT to EN 16931 for B2G and cross-border. The regime of certified software, ATCUD, QR code and SAF-T is covered by a certified solution.

CIUS-PT invoices for Portugal

Vera produces the CIUS-PT file to EN 16931 in the browser, validated before download. The Portuguese software and ATCUD regime is covered by a certified solution.

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