How to invoice in Portugal
Portugal has strict invoicing rules: 23% IVA, your NIF, and — for certified software — an ATCUD code and QR code on the document. This page covers what a Portuguese invoice needs and how the rules apply.
| Portugal at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard IVA | 23% |
| Tax ID | NIF |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Public sector only |
Tax ID format: the NIF — nine digits, e.g. 123456789.
What Portuguese invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and NIF
- The client's name and address (and their NIF for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per IVA rate, the rate(s) applied and the IVA amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Your NIF (número de identificação fiscal)
- Where certified invoicing software is required: an ATCUD code and a QR code
IVA & reverse charge
The usual Portuguese IVA notes read:
- Intra-Community supply, article 138(1), VAT Directive 2006/112
- Reverse charge — VAT to be accounted for by the recipient (article 196, VAT Directive 2006/112)
E-invoicing in Portugal
Large companies have had to send structured CIUS-PT e-invoices on public contracts since 2021; micro, small and medium-sized companies must do so from 1 January 2027. Invoices from certified software must carry an ATCUD code and a QR code, and invoice data is reported monthly through the SAF-T (PT) file. There is no general B2B e-invoicing mandate. Until 31 December 2026 a PDF invoice counts as an electronic invoice without a qualified electronic signature; from 1 January 2027 an electronic invoice, including a PDF, needs a qualified electronic signature or qualified electronic seal. Confirm what applies to you with the Autoridade Tributária.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 23 July 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Autoridade Tributária e Aduaneira before you rely on it. This page is general guidance, not tax advice.
Payment terms in Portugal
Net-30 is standard in Portugal, with the general EU late-payment framework applying to B2B terms.
Questions about invoicing in Portugal
The mainland standard IVA rate is 23%, with reduced rates of 13% and 6%; the Azores and Madeira use lower rates.
They are validation elements Portugal requires on invoices produced by certified software. If you must use certified software, confirm your setup with the Autoridade Tributária.
Yes — your NIF is required, and the customer's is commonly included for B2B invoices.