Invoicing in Portugal is becoming increasingly digital and controlled by the Tax Authority (AT - Autoridade Tributária e Aduaneira). Certified software, invoice communication, and SAF-T files are part of businesses' daily routines. This guide summarises the essentials for compliance in 2026.
Certified Invoices
Most companies are required to issue invoices using invoicing software certified by the AT. This software ensures sequential numbering, the inviolability of documents, and the inclusion of the code that identifies each invoice.
Communication of Invoices to the AT
Issued invoices must be communicated to the Tax Authority, generally by the 5th of the following month. This communication feeds the e-Fatura system and forms the basis of VAT (IVA - Imposto sobre o Valor Acrescentado) and consumer deductions.
The SAF-T file
SAF-T (Standard Audit File for Tax Purposes) is a standardised file that compiles accounting and invoicing information in a format readable by the AT. There is the invoicing SAF-T, for periodic communication, and the accounting SAF-T, associated with the submission of the IES (Informação Empresarial Simplificada - Simplified Business Information). Keeping systems updated is crucial for generating these files without errors.
ATCUD and QR Code
Invoices must include the ATCUD, the unique document code, and the QR code, which enable identification and validation of documents. Check that your software generates them correctly.
How to Maintain Compliance
Use certified and updated software, communicate invoices on time, regularly validate SAF-T files, and retain documents for the legal archiving period. Non-compliance with these obligations results in fines and complicates the relationship with the AT.
At Grupo Your, we help your company choose and configure certified software, communicate invoices, and generate SAF-T files flawlessly. Contact us to maintain invoicing compliance.
