EU ViDA digital reporting to join existing certified invoice software & SAF-T requirements
Portugal is beginning the process of reshaping its e-invoicing between businesses and e-reporting to the tax authority framework in anticipation of new European Union rules under the VAT in the Digital Age (VIDA) initiative.
These EU reforms, set to apply from 2030, will require companies to communicate real-time invoicing data to tax authorities for intra-community supply transactions, and share e-invoices.
Government update on ViDA plans
During a recent parliamentary session, Secretary of State for Tax Affairs, Cláudia Reis Duarte, confirmed that the government has already started adapting the national e-invoice system to meet the upcoming requirements. She noted that while the deadline may seem distant, “2030 isn’t that far away either,” and early preparations are underway.
The reform will primarily affect cross-border B2B transactions, ensuring:
- e-reporting: that tax authorities receive invoice data quickly enough to detect VAT fraud – 10 days reporting, close reporting gaps; and
- e-invoicing: obliging the use of structured e-invoicing EN 16931 standard.
B2G e-invoicing has been in place since 2021 in Portugal.
Portugal’s existing e-invoicing & reporting
Long before the EU’s VIDA project, the Portugal implemented one of the most digitally advanced VAT compliance systems in Europe:
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Certified invoicing software
All businesses issuing invoices must use invoicing systems certified by the Portuguese Tax Authority (Autoridade Tributária e Aduaneira – AT). These solutions guarantee that invoices are tamper-proof, sequentially numbered, and compliant with national VAT requirements.
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SAF-T PT (Standard Audit File for Tax)
Since 2013, companies have been required to generate SAF-T files – a standardized electronic file format containing detailed transaction and accounting data. These files must be submitted periodically to the AT, enabling tax inspectors to verify VAT compliance efficiently. SAF-T (PT) is also mandatory for annual accounting data submissions.
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E-invoice system for public sector transactions (Fatura Eletrónica)
Portugal already mandates electronic invoicing for B2G (business-to-government) transactions, aligning with EU directives on public procurement.
Together, these measures mean Portuguese businesses already operate under one of Europe’s most controlled invoicing environments.
See more in our Portugal VAT guide.
