Electronic Invoicing in Portugal 2025

Complete guide on implementation and legal compliance

Electronic invoicing represents a fundamental transformation in the way companies and public bodies manage their administrative and financial processes. In Portugal, this reality has become even more relevant with the application of European regulations that establish strict standards for the issuance, transmission, and receipt of electronic documents.

Legal obligations of public entities

All public organisations classified as public contractors, as defined in article 3 of the Public Procurement Code (CCP), have a legal obligation to receive and process electronic invoices. This obligation covers a wide range of entities, including contracting authorities covered by the CCP, organisations subject to substantive public law regimes and entities concluding contracts in the exercise of materially administrative functions.

Obligated public contractors include the General and Regional Directorates, the Presidency of the Republic, the Public Institutes, the Autonomous Regions, the Local Entities, the Autonomous Administrative Entities and the Bank of Portugal. Also included are the Parish Councils, which are subject to the same obligations, except for simplified direct award procedures and secret contracts or contracts accompanied by special security measures.

The obligation remains in place even when co-contractors are not resident in Portugal and applies to both EU and non-EU organisations. This provision ensures that all public administration suppliers, regardless of their geographical location, contribute to the standardisation and digitisation of administrative processes.