E-invoicing requirements for established and non-established companies in Portugal

The tax authorities of Portugal have confirmed that the electronic issuance of invoices will be mandatory in Portugal, for both established and non-established companies. For established companies, this requirement will come into effect on 1 January 2020 and on 1 January 2021 for non-established companies.

What are the criteria for electronic invoicing in Portugal?

For both established and non-established companies, the use of a certified invoicing programme by the Tax Authorities will be required when one of the below conditions is met:

  • In the previous year, turnover exceeds €50,000.
  • The entity has organised accounting in Portugal.
  • The entity is already using invoicing software.

What is the invoice processing requisite?

For non-established entities, the Tax Authorities have given guidance relating to the invoice processing requisites:

  • Invoices (and national transport documents) must have a QR barcode and a unique document code from 1 January 2020.
  • Invoices (and national transport documents) must be issued sequentially within one or more series and each series must be kept by a minimum period of 1 year.
  • Invoices (and national transport documents) should be kept in a database – this includes credit notes.

What are the deadlines for implementing electronic invoicing in Portugal?

  • For large enterprises, e-invoicing in Portugal is mandatory as of 1 January 2021.
  • For small to medium sized companies, the deadline date for electronic invoicing is 1 July 2021.
  • For non-established businesses operating in Portugal, the e-invoicing deadline is 1 July 2021.
  • For micro enterprises and public entities, e-invoicing will be introduced on 1 January 2022.


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