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.

Electronic invoicing concept and its regulatory framework

An electronic invoice is a document issued, transmitted, and received in a structured electronic format, which allows it to be processed automatically and electronically. This definition, enshrined in Directive 2014/55/EU of the European Parliament, lays the foundations for a standardised system that facilitates interoperability between different organisations and systems.

The electronic invoicing process requires the creation of data with a specific structure, defined by a standard European model, and its subsequent sending from the seller's system to the buyer's system. This methodology allows the invoice to be automatically imported into the receiving organisation's system, eliminating manual processes and significantly reducing processing errors.

The underlying technology is usually based on data exchange systems known as EDI (Electronic Data Interchange), where structured data files are transmitted for further automated processing. This system guarantees not only the efficiency of the process, but also the integrity and authenticity of the documents transmitted.