Compliance · 🇵🇹 Portugal Live mandate

Portugal — ATCUD, SAF-T & B2G mandate

ATCUD + SAF-T universal · B2G via FE-AP · No B2B mandate yet — regulator: Autoridade Tributária e Aduaneira (AT). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Portugal requires every invoice (B2B, B2C, B2G) to carry an ATCUD — a unique code generated by AT-certified software.
SAF-T reporting (monthly accounting export) is universal for VAT-registered businesses since 2008.
B2G via FE-AP (Faturação Eletrónica na Administração Pública) universal since 2021.
Full B2B mandate proposed for 2027; legislation pending.

Deadlines

Date	Who	What
2008-01-01	All taxpayers	SAF-T monthly export.
2021-01-01	Public-sector contracting (B2G)	FE-AP universal.
2023-01-01	All invoices	ATCUD mandatory on every invoice.
≥ 2027	B2B (proposed)	Universal e-invoicing mandate; AT consultation underway.

Background

Portugal's regime is multi-layered: every invoice carries an ATCUD (a 8-character code from a registered series), every taxpayer files SAF-T monthly, and every public-sector invoice goes through FE-AP. Flowie handles all three: the JSON payload you send is automatically annotated with an ATCUD from your registered series, included in the SAF-T monthly export, and routed via FE-AP for B2G recipients.

Format profile

CIUS-PT for B2G (Peppol BIS extended with FE-AP rules).
SAF-T (PT) monthly XML export to AT.
ATCUD unique code on every invoice — registered through Portal das Finanças.
Portuguese NIF: 9 digits.

Required fields

seller.taxId.nifstring (9 digits)required

Portuguese NIF.
atcud.seriesstringrequired

Registered invoice series ID; Flowie pre-registers and rotates.
buyer.taxId.nifstring (9 digits)required for B2B

Buyer NIF.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
FE-AP (eSPap)	`9946:PT-<nif>`	https://www.espap.gov.pt

Public-sector hub operated by eSPap; B2G invoices route through FE-AP regardless of channel.

B2B reporting / clearance

Portal das Finanças (SAF-T) — Monthly SAF-T (PT) export — accounting + invoices.

Error codes

Code	Meaning	Fix
`ATCUD-MISS`	ATCUD missing or malformed.	Flowie generates from the registered series; manual integrations must call `/v1/compliance/pt/atcud` first.
`FEAP-PT-101`	FE-AP profile validation failed.	Inspect `error.details` — usually a public-sector procurement code missing.

Testing in sandbox

What you want to test	How
PT B2G via FE-AP	Recipient `9946:PT-500000000`; sandbox returns synthetic ATCUD.
SAF-T export	`POST /v1/compliance/saft` with `country: "PT"`.

FAQ

Do I need to be AT-certified to issue invoices in Portugal?

The seller's billing software must be — and Flowie is. Customers using Flowie inherit the certification.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Portugal — Pan-EU reference factsheet.
Portal das Finanças (AT) — Tax authority main portal.
e-Fatura portal — Official AT e-fatura portal.
AT · SAF-T (PT) technical questions — Official SAF-T PT specification reference.
ESPAP · CIUS-PT / FE-AP B2G platform — Shared services — public sector e-invoicing.

Industry analyses (vendor trackers — useful for cross-referencing):

EDICOM · Portugal e-invoicing — Industry tracker — CIUS-PT / SME 2025 deadline.