Documentation on Portugal

Portugal requires structured EN 16931 e-invoices (CIUS-PT, in UBL 2.1) in public procurement, from large companies since 1 January 2021 and from SMEs, micro-enterprises and public-entity suppliers from 1 January 2027. There is no B2B mandate. Under VAT law, PDF invoices are accepted as electronic invoices until 31 December 2026, and every invoice carries an ATCUD (since 2023) and a QR code (since 2022), with its data reported to the AT by day 5 of the following month.

Learn about TIN number in Portugal. Use Lookuptax for hassle-free tax id validation in Portugal and other 100+ countries

Learn about the IVA (Imposto sobre o Valor Acrescentado) rules and guidelines in Portugal with our country guide - the 23%/13%/6% mainland rates against the separate Azores (16%/9%/4%) and Madeira (22%/12%/4%) rate schedules, the EUR 15,000 small-business exemption threshold, the NIF, ATCUD and QR-code invoice requirements, AT-certified invoicing software, the day-5 SAF-T (PT) invoice-data deadline, and the VAT Grouping regime live from 1 July 2026.