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.

Technical standards and models for electronic invoicing

The technical model adopted in Portugal strictly follows the guidelines set out in Ministerial Resolution No. 289/2019 of 5 September. This legislation defines the semantic data model proposed for the Portuguese Standard - CIUS-PT - as well as the list of syntaxes to be respected by e-invoicing documents.

The implementation of this model fully complies with the European Standard EN 16931-2017 of 28 June 2017, developed by the European Committee for Standardisation and made available through the Portuguese Quality Institute (Instituto Português da Qualidade). This harmonisation of standards ensures that Portuguese electronic documents are compatible with systems used throughout the European Union.

Technical specifications cover everything from data structure to transmission protocols, ensuring that all stakeholders in the process can integrate their systems efficiently and securely. Standardisation includes elements such as mandatory fields, data formats, status messages and validation methods.