Regulatory framework 
Technical standards and models 
Legal obligations of public entities 
Supplier obligations 
Digital signature requirements 
Costs and business models 
Integration with external systems 
FE-AP Portal and ESPAP services 
Future and technological developments 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.
Implementation and transition timelines
The implementation schedule for electronic invoicing in Portugal has followed a staggered approach. Large companies have been obliged to issue electronic invoices as of 1 January 2021, as established in Decree-Law 111-B/2017.
For all other companies and public entities as co-contractors, the deadline has been extended to 1 January 2026, as defined in article 163 of Law 13-A/2025.
