E-invoicing in Portugal: A Complete Guide for Businesses

What is Portugal e-invoicing?

Portugal operates one of Europe's most mature invoice control frameworks, built around two complementary obligations: ATCUD (Código Único de Documento — Unique Document Code) and SAF-T PT (Standard Audit File for Tax). Together, these create a near-real-time reporting trail that the AT (Autoridade Tributária e Aduaneira — Tax and Customs Authority) uses to audit businesses.

Unlike Italy's clearance model, Portugal does not require invoices to be pre-approved before delivery. Instead, businesses must embed an ATCUD code in every invoice (generated using a series validation code obtained from AT), and submit SAF-T PT files monthly. The framework is complemented by mandatory use of AT-certified invoicing software — only software certified by AT may legally issue invoices in Portugal.

The legal basis spans multiple decrees, including Portaria n.º 195/2020 (ATCUD technical specification) and Decreto-Lei n.º 28/2019 (invoicing obligations).

The SAFT-PT + ATCUD format

Portugal's invoice data obligations consist of two components:

ATCUD (per invoice):

• A unique code in the format ATCUD:VALIDATION_CODE-SEQUENTIAL_NUMBER
• The validation code is obtained from AT per invoice series via the AT web service (SeriesRegistration)
• Must appear visually on the invoice and in the SAF-T PT export

SAF-T PT (monthly reporting):

• XML file conforming to the Portuguese SAF-T schema (currently version 1.04)
• Contains all invoices, credit notes, and payment records for the reporting period
• Submitted to AT via the AT portal or directly via API
• Structure: Header, MasterFiles (customers, products, tax table), SourceDocuments (invoices, payments)

Key invoice fields:

• InvoiceNo: sequential number within a series, in format SERIES TYPE/NUMBER (e.g. FT 2025/145)
• InvoiceType: FT (tax invoice), FS (simplified invoice for <EUR 1,000), NC (credit note), ND (debit note)
• TaxRegistrationNumber: Portuguese NIF (9 digits) for supplier and buyer
• ATCUD: required on all invoices from 2023

Who does it apply to?

There is no B2B e-invoicing clearance mandate analogous to Italy — Portugal's model is reporting-based.

Timeline / key dates

• Jan 2019: SAF-T PT mandatory for all VAT-registered businesses
• Jan 2020: Hash-signing of invoices mandatory (QR code on invoices from 2020)
• Jan 2023: ATCUD mandatory on all invoices
• Ongoing: AT regularly updates the SAF-T PT schema and ATCUD technical specification

How Clearvo handles Portugal e-invoicing

Clearvo handles ATCUD series registration with AT, code generation per invoice, QR code embedding, and SAF-T PT file generation for monthly reporting.

Key points:

• Before issuing the first invoice in a new series, Clearvo calls AT's series registration API to obtain the validation code — this is done automatically when you create a new invoice series
• Each invoice receives a sequentially generated ATCUD code stored in Clearvo's database
• At month-end, Clearvo generates a complete SAF-T PT XML file covering all invoices in the period, ready for AT submission
• Clearvo uses AT-certified invoice logic; the generated documents satisfy the InvoiceNo formatting, InvoiceType, and hash-signing requirements

What you send: standard invoice fields plus supplierNif, customerNif, invoiceSeries, and buyerCountry: "PT".

What you get back: the invoice with embedded ATCUD, QR code data, and hash signature.

{
  "invoiceNumber": "FT 2025/00145",
  "invoiceSeries": "FT",
  "invoiceType": "FT",
  "issueDate": "2025-06-01",
  "dueDate": "2025-07-01",
  "currency": "EUR",
  "supplier": {
    "name": "Acme Software Lda",
    "vatNumber": "PT123456789",
    "nif": "123456789",
    "address": {
      "street": "Avenida da Liberdade 200",
      "city": "Lisboa",
      "postalCode": "1250-147",
      "country": "PT"
    }
  },
  "customer": {
    "name": "TechPrime Soluções SA",
    "vatNumber": "PT987654321",
    "nif": "987654321",
    "address": {
      "street": "Rua do Comércio 44",
      "city": "Porto",
      "postalCode": "4000-150",
      "country": "PT"
    }
  },
  "lines": [
    {
      "description": "Subscrição de software — junho 2025",
      "quantity": 1,
      "unitPrice": 1800.00,
      "taxRate": 23,
      "taxCategory": "S"
    }
  ],
  "paymentTerms": "30 dias"
}

Getting started

ATCUD series registration, SAF-T PT generation, and AT submission are documented at clearvo.io/docs. The AT test environment (testefaturacao.at.gov.pt) is supported via the environment: "sandbox" parameter.

Related country guides

• Spain — VeriFactu hash-chain + Peppol B2B mandate
• France — Factur-X PDP model, mandate from September 2026
• Italy — FatturaPA SDI clearance, mandatory since 2019