---
title: "Portugal — ATCUD, SAF-T & B2G mandate"
description: "Portugal e-invoicing: ATCUD unique invoice code mandatory, SAF-T monthly reporting, B2G via FE-AP universal since 2021. Cross-border Peppol BIS."
canonical: "https://docs.get-flowie.com/compliance/pt"
source: "https://docs.get-flowie.com/compliance/pt.html"
---

# Portugal — ATCUD, SAF-T & B2G mandate

Compliance · 🇵🇹 Portugal Live mandate

# Portugal — ATCUD, SAF-T & B2G mandate

ATCUD + SAF-T universal · B2G via FE-AP · No B2B mandate yet — regulator: [Autoridade Tributária e Aduaneira (AT)](<https://www.portaldasfinancas.gov.pt>). _Facts last refreshed: 2026-07-13._

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. 

## TL;DR

  * Portugal requires every invoice (B2B, B2C, B2G) to carry an **ATCUD** — a unique code generated by AT-certified software.
  * **SAF-T** reporting (monthly accounting export) is universal for VAT-registered businesses since 2008.
  * **B2G via FE-AP** (Faturação Eletrónica na Administração Pública) universal since 2021.
  * **Full B2B mandate** proposed for 2027; legislation pending.



## Deadlines

Date| Who| What  
---|---|---  
2008-01-01| All taxpayers| SAF-T monthly export.  
2021-01-01| Public-sector contracting (B2G)| FE-AP universal.  
2023-01-01| All invoices| ATCUD mandatory on every invoice.  
**≥ 2027**|  B2B (proposed)| Universal e-invoicing mandate; AT consultation underway.  
  
## Background

Portugal's regime is multi-layered: every invoice carries an ATCUD (a 8-character code from a registered series), every taxpayer files SAF-T monthly, and every public-sector invoice goes through FE-AP. Flowie handles all three: the JSON payload you send is automatically annotated with an ATCUD from your registered series, included in the SAF-T monthly export, and routed via FE-AP for B2G recipients.

## Format profile

  * **CIUS-PT** for B2G (Peppol BIS extended with FE-AP rules).
  * **SAF-T (PT)** monthly XML export to AT.
  * **ATCUD** unique code on every invoice — registered through Portal das Finanças.
  * Portuguese NIF: 9 digits.



## Required fields

  * seller.taxId.nifstring (9 digits)required

Portuguese NIF.

  * atcud.seriesstringrequired

Registered invoice series ID; Flowie pre-registers and rotates.

  * buyer.taxId.nifstring (9 digits)required for B2B

Buyer NIF.




## Public sector (B2G)

Hub| Peppol identifier scheme| Lookup  
---|---|---  
**FE-AP (eSPap)**| `9946:PT-<nif>`| <https://www.espap.gov.pt>  
  
Public-sector hub operated by eSPap; B2G invoices route through FE-AP regardless of channel.

## B2B reporting / clearance

**Portal das Finanças (SAF-T)** — Monthly SAF-T (PT) export — accounting + invoices.

## Error codes

Code| Meaning| Fix  
---|---|---  
`ATCUD-MISS`| ATCUD missing or malformed.| Flowie generates from the registered series; manual integrations must call `/v1/compliance/pt/atcud` first.  
`FEAP-PT-101`| FE-AP profile validation failed.| Inspect `error.details` — usually a public-sector procurement code missing.  
  
## Testing in sandbox

What you want to test| How  
---|---  
PT B2G via FE-AP| Recipient `9946:PT-500000000`; sandbox returns synthetic ATCUD.  
SAF-T export| `POST /v1/compliance/saft` with `country: "PT"`.  
  
## FAQ

### Do I need to be AT-certified to issue invoices in Portugal?

The seller's billing software must be — and Flowie is. Customers using Flowie inherit the certification.

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Portugal](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108897/eInvoicing+in+Portugal>) — Pan-EU reference factsheet.
  * [Portal das Finanças (AT)](<https://www.portaldasfinancas.gov.pt/at/html/index.html>) — Tax authority main portal.
  * [e-Fatura portal](<https://faturas.portaldasfinancas.gov.pt/>) — Official AT e-fatura portal.
  * [AT · SAF-T (PT) technical questions](<https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/Pages/faqs-00276.aspx>) — Official SAF-T PT specification reference.
  * [ESPAP · CIUS-PT / FE-AP B2G platform](<https://www.espap.gov.pt/spfe/Paginas/spfe.aspx>) — Shared services — public sector e-invoicing.



**Industry analyses** (vendor trackers — useful for cross-referencing):

  * [EDICOM · Portugal e-invoicing](<https://edicomgroup.com/electronic-invoicing/portugal>) — Industry tracker — CIUS-PT / SME 2025 deadline.