Fiscal subject related
For each of them, there are predefined rules about what situations and how they need to be issued, what are mandatory elements, limitations, etc. Also, special marks for each group are used, especially in the SAF-t document, to identify what type of sales document is being used.
We can summarize them as follows:
- Regular sales receipt: Invoice (Fatura FT)
- Invoice Receipt: Fatura Recibo FR
- Simplified receipt: Fatura Simplificada FS
- Credit note: NC
- Debit note: ND
Other news from Portugal
New document was uploaded: Checklist for the certification process in Portugal
The uploaded document titled "Portugal checklist" provides a detailed compliance checklist for SAF-T (Standard Audit File for Tax) regulations in Portugal. Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
Portuguese draft budget law: summary of the indirect tax measures in 2025
On October 10, 2024, Portugal published its draft state budget law for 2025, which includes several significant indirect tax measures. The budget law, identified as Law No. 26/XVI/1, must be approved by Parliament before it can be enacted. Read more
SAF-T accounting obligation in Portugal delayed
In the latest 2025 budget announcement, Portugal has once again delayed the implementation of annual SAF-T accounting reporting by one year. The new reporting period will start in 2027, with the first report due early that year. More on deadlines as follows. Read more
Portugal delays mandatory qualified electronic signatures for e-invoices to 2026
The Portuguese government has delayed the mandatory implementation of Qualified Electronic Signatures (QES) for electronic invoices by one year, now set to take effect on January 1, 2026. This extension allows businesses to continue using PDF invoices as electronic invoices until the end of 2025, providing more time to comply with the new e-invoicing regulations. In the recently announced 2025 Bud... Read more