Last updated: 28 September 2026 · By Haider Shah, accounting technician in Portugal
In Portugal, every sale and every service must have an invoice, even if the customer doesn’t ask. Finanças receives your invoices electronically, which is how it checks your VAT and income.
What every invoice must contain
- ATCUD: a unique code for each document, printed on the invoice (mandatory since 2023)
- QR code with the invoice data (mandatory since 2022)
- If you don’t charge VAT, the legal reason (for example, “IVA – regime de isenção, art. 53.º do CIVA”)
Which tool can you use?
| Your situation | What you can use |
|---|---|
| Self-employed providing services | The free Portal das Finanças system (fatura-recibo) or certified software |
| Turnover above €50,000 a year | Certified invoicing software is mandatory |
| Using any invoicing program | It must be certified by the AT, whatever your turnover |
| Shops, restaurants, mini-markets | In practice, certified POS / invoicing software |
Deadlines
- Issue the invoice no later than the 5th working day after the sale or service
- Invoices are communicated to Finanças automatically by the software, or through the SAF-T file sent monthly
- Keep invoices for 10 years
Coming in 2027: signed PDF invoices
From 1 January 2027, PDF invoices sent by email must carry a qualified electronic signature to count as electronic invoices. This deadline has already been postponed several times, so confirm it closer to the date. Good certified software will handle it for you.
Common mistakes
- Not issuing an invoice for cash sales
- Using handwritten invoice books without an ATCUD
- Writing “VAT exempt” without the legal reason
- Issuing invoices weeks late
Need help with this?
I sell certified invoicing software and set it up for small businesses, restaurants and mini-markets. Ask me for a demonstration.
Contact meOfficial sources
- InvoiceXpress – Elementos obrigatórios nas faturas em 2026
- InvoiceXpress – Assinatura digital em faturas eletrónicas (2026)
- Portal das Finanças – Faturação
This guide is general information, checked against official sources on 28 September 2026. Rules and portals in Portugal change often, so confirm the current rules with the official source before you act. It is not legal advice.
