Portugal has officially postponed the mandatory B2G electronic invoicing obligation for small, medium and microenterprises, once again. Although B2G e-invoicing became mandatory for SMEs on 1 January 2025, Decree-law no. 13-A/2025 postpones the obligation, granting taxpayers a new deadline for compliance.
Therefore, until 31 December 2025, micro, small and medium-sized companies are allowed to use invoicing mechanisms other than e-invoicing in the structured CIUS-PT schema.
For more information on Portugal’s VAT Regime, access our dedicated webpage.
