Characteristics of the electronic invoice in Portugal

The electronic invoice in Portugal is only regulated when invoicing public administrations, as decreed by the European Directive 2014/55/EU. The eSPAP is the entity in charge of the implementation of the electronic invoice as designated by the Ministry of Finance, Infrastructure, and Housing. 



Public administrations must be able recieve invoices. There is a compliance timeline for public administration suppliers indicating when they must comply. The use of electronic invoices in the private sphere is completely optional. 

Access to the compliance timeline for public suppliers.

Administrative procedures

Administrative procedures

Suppliers to public administrations registered in eSPAP must register in the eSPAP platform and perform the pertinent tests. Suppliers of public entities not connected to eSPAP must directly connect with each public administration. 






10 years.

SAFT-PT Portugal

SAFT-PT Portugal

The Portuguese tax system requires tax and accounting declarations through the SAFT system. 

Learn more about the SAF-T Portugal system.

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