Portugal extends the SME transition for B2G e-invoicing to 31 December 2025
This page records one dated change. For the rules in Portugal as they stand today, see the Portugal guide →
- Jurisdiction
- Portugal
- Tax
- VAT (IVA)
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 10 March 2025
- Effective
- 1 January 2025
- Authority
- Diário da República — Governo de Portugal
- Verified
- Fetched from official source · high confidence
Micro, small and medium enterprises (EU Recommendation 2003/361/EC) and public bodies acting as co-contractors that supply Portuguese public-sector contracting entities.
No action — further extended to 31 December 2026 by Lei 73-A/2025 (OE 2026). Monitoring only.
Decreto-Lei n.º 13-A/2025, de 10 de Março, Article 163, amends Decreto-Lei n.º 111-B/2017 to extend the transitional period for micro, small, and medium enterprises (and public bodies acting as co-contractors) to issue B2G e-invoices in the CIUS-PT format, from the 1 January 2025 deadline set by OE 2024, to 31 December 2025. During this period SMEs may continue using alternative invoicing methods for public-sector supplies.
What changed in detail
Decreto-Lei n.º 13-A/2025, de 10 de março, published in a supplement to Diário da República n.º 48/2025, is the decree-law laying down the execution rules for Portugal’s 2025 State Budget (Lei n.º 45-A/2024). Its Article 163 gives Article 9(4) of Decreto-Lei n.º 111-B/2017 a new wording.
Article 9 of Decreto-Lei n.º 111-B/2017 phases in mandatory structured electronic invoicing (CIUS-PT format) for supplies to public-sector contracting entities. Paragraph 4 sets a longer transitional period for:
- micro, small and medium enterprises, as defined in Commission Recommendation 2003/361/EC; and
- public entities acting as co-contracting parties.
Article 163 extends that period to 31 December 2025. The previous deadline, 31 December 2024, had been set by Lei n.º 82/2023 (State Budget 2024).
The decree-law enters into force the day after publication (Article 176). Under Article 175 it takes effect from the date the 2025 State Budget law entered into force, 1 January 2025, unless an article says otherwise. The extension therefore covers the whole of 2025, including the weeks between 1 January and publication on 10 March.
What it means
The 31 December 2025 deadline is also spent. Lei n.º 73-A/2025 (State Budget 2026), Article 260(2), extended the same regime to 31 December 2026.
The decree’s retroactive effect matters for anyone who looks back at early 2025. The 2024 deadline had passed on 1 January 2025, and the extension was not published until 10 March. Because the decree takes effect from 1 January 2025, SMEs that kept invoicing public bodies the old way in those weeks were within the transitional period.
This was another one-year extension, after the one in Lei n.º 82/2023. As of November 2026, the current end date is 31 December 2026.
Proof
4 — O prazo referido no número anterior é alargado até 31 de dezembro de 2025 para as micro, pequenas e médias empresas, definidas nos termos da Recomendação 2003/361/CE da Comissão Europeia, de 6 de maio de 2003, e para as entidades públicas enquanto entidades cocontratantes.4 — The period referred to in the previous paragraph is extended to 31 December 2025 for micro, small and medium-sized enterprises, as defined in European Commission Recommendation 2003/361/EC of 6 May 2003, and for public entities acting as co-contracting entities.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Decreto-Lei n.º 13-A/2025, de 10 de março, Diário da República n.º 48/2025, Suplemento, Série I, art. 163.º (p. 82 of the PDF) · files.diariodarepublica.pt
Sources
What this replaces
- Portugal extends the SME transition for B2G e-invoicing to 31 December 2024 in the 2024 State Budget effective 1 January 2025