Retail & commerce · Portugal · Tax compliance

Portugal stacks CIUS-PT XML, monthly SAF-T, QR and qualified e-signatures on every invoice.

Sandra runs a haberdashery off Rua da Prata in Lisbon. Six square metres. One till. Her certified accountant arrives the first Monday of every month with a USB stick. Every fifth, the SAF-T(PT) — the standard tax-audit XML Portugal demands — has to be filed at the Autoridade Tributária (AT, the tax authority). From 1 January 2026 her B2G invoices leave the till as CIUS-PT XML. From 1 January 2027 every PDF she emails to a wholesaler needs a qualified electronic signature.

01The pain

The fifth of the month. That is the day Sandra's certified accountant arrives with the USB stick, and the day last month's SAF-T(PT) billing file has to land at the Autoridade Tributária — in XML, from software the tax authority has personally certified. The European Commission's eInvoicing-Country page lists the legal anchors: Decreto-Lei 123/2018, Decreto-Lei 28/2019, the EN 16931 European standard, UBL 2.1 syntax, and CIUS-PT (the Portuguese Core Invoice Usage Specification) as the structured XML format mandatory for invoices to public buyers.1

Lisbon shopkeepers and Porto café owners take the second cliff more seriously than the first. Group Seres, the Iberian electronic-invoicing desk that tracks every postponement, dates the chain in detail: large enterprises caught first, the long tail of micro-firms promised "next year" each year. From 1 January 2027 a qualified electronic signature becomes mandatory on PDF invoices to businesses and consumers. A PDF without one stops being an electronic invoice; in the AT's reading, it becomes a typed-out paper invoice that happens to be a PDF — a different legal object, with different archival duties.2

EasyTax, Jornal Económico's digital-tax column for Portuguese accountants and small-business owners, calls 2026 the year the rest of the regime applies. The billing tool has to already sit on the AT-certified list. The CIUS-PT interface has to be live whether the shop sends one B2G invoice a year or none. Twelve months later, every business and consumer flow has to be re-platformed onto a tool that can attach a qualified signature to a PDF, not just print one.3,4

ATCUD + QR on every receipt since Jan 2023; monthly SAF-T(PT) by the 5th; 1 Jan 2026 CIUS-PT XML for B2G; 1 Jan 2027 qualified signature on every PDF.1,2
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Lisbon haberdashers, Porto cafés, Algarve guesthouses, Braga oficinas (mechanic shops) and the sole-trader contabilistas (certified accountants) who file for them. They all hit the CIUS-PT / SAF-T(PT) / ATCUD / QES stack on the fifth of every month. They are reading this page. Your banner could be too.
"Eu mando a fatura por email." AT: "Sem ATCUD, sem QR, sem SAF-T, sem certificado." You: "Mas é PDF." AT: "Pois é." ("I email the invoice." AT: "No ATCUD, no QR, no SAF-T, no certified software." You: "But it's a PDF." AT: "Yeah, exactly.")
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Selling AT-certified billing software, a CIUS-PT / UBL 2.1 connector, a SAF-T(PT) submission service, a QES-credential issuer, a digital-archive offering, or contabilista-on-call coordination for Portuguese PMEs hitting the 2026–2028 stack? This is your audience.
Banner size: bigger than the printed CIUS-PT schema. Also more readable than the SAF-T XSD.
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02Who solves this today

Portugal-active vendors that publicly self-market to the AT-certified billing / faturação eletrónica (electronic invoicing) / SAF-T(PT) / ATCUD / CIUS-PT niche on their own Portuguese-language homepages. Each entry verified live and self-marketed in the niche on the date of writing. The AT's own published list of certified software is the regulator's catalogue, referenced in section 01 — not a third-party solution. The list is intentionally narrow.

Portuguese cloud invoicing and accounting platform. Homepage names the niche directly — "Certificado com o nº 2860 da Autoridade Tributária" ("Certified under nº 2860 by the AT"), "ATCUD — Comunicação de séries à AT" ("ATCUD — series communication to the AT"), and "exportando os seus documentos em formatos compatíveis com o EDI (CIUS-PT e UBL 2.1)" ("exporting documents in EDI-compatible formats — CIUS-PT and UBL 2.1"). Reachable at moloni.pt.
moloni.pt
Portuguese cloud-billing platform. Homepage names the niche directly — "Software de Faturação GRATUITO Certificado pela AT" ("FREE billing software certified by the AT"), "Certificado n.º 192 pela Autoridade Tributária", "Faturas eletrónicas com assinatura digital" ("electronic invoices with digital signature"), and "Exportação do ficheiro SAF-T PT" ("SAF-T PT file export"). Reachable at invoicexpress.com.
invoicexpress.com
Portuguese cloud POS and invoicing platform. Homepage names the niche under its plan stack — "Software Certificado Nº 2230/AT", "Exportação automática SAF-T" ("automatic SAF-T export"), and "Impressão em A4 e fatura eletrónica" ("A4 printing and electronic invoice"). The route a Portuguese retailer, café or guesthouse takes for an AT-certified POS. Reachable at vendus.pt.
vendus.pt

Listed providers publicly market to the Portuguese AT-certified / faturação eletrónica / SAF-T(PT) / ATCUD / CIUS-PT niche on their own homepages. Inclusion is not endorsement. Adjacent Portugal-active vendors were considered and excluded where their public homepage did not explicitly name the niche at the date of writing — Cegid (cegid.com/pt) returned HTTP 200 but the front page focused on general retail and HR management without surfacing AT-certification, faturação eletrónica, SAF-T(PT), ATCUD, CIUS-PT or the Primavera brand on the homepage proper, so it was dropped pending a re-check at the Cegid Primavera sub-site; Sage Portugal (sage.com/pt-pt) returned HTTP 403 on the date of writing and could not be verified against the named-niche-on-homepage rule, so it was dropped; Edicom (edicomgroup.com/pt) named SAF-T and faturação eletrónica B2B/B2G in passing but did not surface ATCUD or CIUS-PT on the homepage proper and was dropped per the named-niche-on-homepage rule; Tickelia, Storecove, Fonoa, Pikon and ecosio are positioned as enterprise / multi-jurisdiction tax-tech rather than Portuguese-PME-facing platforms and were dropped per the named-niche-on-homepage and SME-cohort rules. The Autoridade Tributária's own published list of certified software is the regulator's own catalogue and is referenced in section 01 as the regulator-published mechanic, not as a third-party solution provider.

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