Portugal
Frequently Asked Questions
General
What are the key requirements of the fiscalisation law in Portugal?
To comply with Portuguese fiscal law, businesses must meet several requirements related to software, reporting, and system integration.
These requirements help ensure that transactions are recorded correctly and transmitted in accordance with legal regulations.
Certified Billing Software
Businesses must use certified billing software.
The software must be approved by the Portuguese Tax and Customs Office (AT).
This ensures that invoicing processes comply with legal requirements..
Reporting and Invoice Requirements
The software must support specific reporting formats and invoice requirements. These elements ensure transparency and traceability of transactions.
| Requirement | Details |
|---|---|
| SAF-T (PT) files | The system must generate and submit SAF-T (PT) files to the tax authorities. |
| ATCUD code | Each sales receipt must include an ATCUD code. |
| QR code | Each sales receipt must include a QR code. |
System Integration
The invoicing system should integrate smoothly into the existing IT environment.
- The system should integrate seamlessly with the Point of Sale (POS) system.
- No additional hardware is required.
Technical Requirements
The following technical requirement must be fulfilled:
- A stable internet connection is required.
A stable internet connection is necessary to ensure proper communication with the tax authorities.
What can I do while my software certification is in progress?
If you are currently certifying your own software, you may still need a compliant solution to continue serving your customers during the certification process.
An interim solution can be used until your software certification has been completed.
Use of an Interim Solution
When immediate deployment is required, you can:
- Use SimplePOS as a temporary solution.
- Continue supporting your customers while your own software is being certified.
This allows business operations to continue without interruption.
Maintaining Compliance During Certification
Using an interim solution provides the following benefits:
- It helps ensure compliance with legal requirements.
- It provides flexibility during the certification process.
- It allows businesses to remain operational and compliant at the same time.
SimplePOS can be used as an interim solution while your own software is undergoing certification. This helps maintain business operations and supports compliance requirements during the certification process.
What is fiscalisation in Portugal and why is it important?
Fiscalisation in Portugal aims to combat tax fraud by ensuring that all commercial transactions are accurately tracked. It introduces specific requirements for invoicing processes, supported by certified software and standardized reporting formats.
Purpose of fiscalisation
The main goal of fiscalisation is to improve transparency and ensure that all transactions are properly recorded.
- It helps prevent tax fraud and tax evasion.
- It ensures that all commercial activities are traceable and verifiable.
This creates a reliable basis for both businesses and tax authorities.
Key components of the system
Fiscalisation in Portugal relies on specific technical elements that support compliance.
| Component | Description |
|---|---|
| Certified Software | The use of certified software is mandatory. |
| Detailed Reports | The software generates detailed reports, such as the SAF-T (PT) file. |
| Unique Identifier (ATCUD) | Each fiscal receipt must include a unique identifier (ATCUD). |
These components ensure that transaction data is consistent and auditable.
Importance for businesses and authorities
Fiscalisation benefits both companies and regulatory bodies by creating a transparent system.
- It increases transparency in invoicing processes.
- It helps prevent fraud and irregularities.
- It supports proper tax management and reporting.
As a result, both compliance and trust in the tax system are strengthened.
Compliance
How can efsta assist in becoming compliant?
efsta provides two main options to help businesses become compliant with Portuguese fiscal regulations. These options are designed to support both software developers and companies that need a fast, compliant solution.
Certification support
If you want to certify your own software, efsta can guide you through the process.
- efsta supports you during the certification process with the Portuguese Tax Office.
- Expert consultants in Portugal ensure that your software meets all legal requirements.
This option is suitable if you want to develop and operate your own certified solution.
SimplePOS solution
If you need a ready-to-use solution, SimplePOS can be used to achieve compliance quickly.
SimplePOS integrates directly with the efsta EFR system and ensures that all fiscal requirements are fulfilled.
- No separate certification is required.
- The solution handles SAF-T (PT) file creation automatically.
- It generates ATCUD codes for each transaction.
- QR codes are included in every receipt.
This allows businesses to focus on their operations while compliance is handled in the background.
How does the efsta EFR solution help with compliance?
The efsta EFR (electronic fiscal register) solution supports compliance by automating essential fiscal processes and ensuring that all transaction data is handled correctly and reported in line with legal requirements.
Automation of fiscal processes
The EFR solution automates key compliance tasks that would otherwise require manual handling.
- It generates SAF-T (PT) files automatically
- It creates ATCUD codes for each transaction
This ensures that required fiscal data is consistently and accurately produced.
Integration with existing systems
The solution integrates directly with your existing POS system.
- It connects seamlessly to the POS environment
- It ensures that all fiscal transactions are accurately reported to the Tax Office
This allows businesses to maintain their current setup without major changes.
Compliant receipt generation
The EFR solution also ensures that all receipts meet legal requirements.
- It prints compliant receipts
- It includes all necessary fiscal codes on each receipt
This guarantees that every transaction fulfills regulatory standards.
The efsta EFR solution automates fiscal processes, supports accurate reporting, and helps ensure that receipts meet the required legal standards.
What happens if I don’t comply with the certified invoicing requirement?
Failure to comply with Portuguese certified invoicing requirements can result in consequences for both businesses issuing invoices and software developers providing invoicing solutions.
Legal and financial consequences
Non-compliance with invoicing regulations may lead to penalties and legal risks.
- Financial penalties may apply.
- Fines are defined under the General Infractions Code.
- Penalties may be doubled in cases of fraud or wilful non-compliance.
These measures are intended to enforce compliance with fiscal regulations.
Impact on invoices
Invoices issued without certified software may not be accepted for official purposes.
- They may be considered invalid for VAT purposes.
- They may be considered invalid for Corporate Income Tax (CIT).
- Clients or accounting departments may reject such invoices.
This can directly affect business operations and invoicing processes.
Risks for software developers
Software providers must also ensure compliance with the applicable requirements.
- Developers may lose their software certification if requirements are not met.
- This can limit their ability to operate in the market.
Invoices issued without certified software may not be accepted for tax purposes and may be rejected by customers or accounting departments.
E-Invoicing
What is the timeline for implementing e-invoicing mandates in Portugal?
Portugal has been implementing e‑invoicing mandates in a phased approach since 2021. The regulations introduce additional requirements over time to ensure full digital compliance.
Implementation timeline
The rollout of e‑invoicing requirements includes several important milestones.
- Portugal has been implementing e‑invoicing mandates since 2021
- By 1 January 2025, all e‑invoices must include digital signatures
- Micro and small businesses must issue e‑invoices for B2G transactions from 2025
These milestones define the transition toward fully digital invoicing.
Changes to invoice formats
The regulations also affect which formats are considered valid. PDF invoices will no longer be recognised as valid e‑invoices from 2025. This requires businesses to move to structured electronic formats.
Reporting requirements
In addition to invoicing changes, reporting obligations are enforced.
- SAF‑T file reporting is mandatory on a monthly basis
This ensures that transaction data is regularly submitted to the tax authorities.
SAF-T
How does SAF-T (PT) work and why is it important?
SAF‑T (PT) is a standardized format used to share accounting and tax data with the Portuguese Tax Office. It plays a central role in ensuring that financial data is transmitted in a consistent and verifiable way.
How SAF-T (PT) works
The SAF‑T (PT) file is designed to simplify data exchange between businesses and tax authorities.
- It is an XML‑based file format
- It contains accounting and tax data
- It is generated periodically (monthly or annually)
This structured format allows the Tax Office to process and analyse financial data efficiently.
Importance of SAF-T (PT)
SAF‑T (PT) is essential for maintaining compliance and supporting tax processes.
- Provides authorities with all necessary data to verify tax records
- Ensures tax compliance
- Supports efficient audits
By standardising data reporting, SAF‑T (PT) improves transparency and reduces the risk of discrepancies.
SimplePOS
What are the key benefits of SimplePOS?
SimplePOS offers a streamlined solution for businesses that need to ensure compliance quickly and efficiently. It is particularly useful when immediate compliance is required, for example during an ongoing software certification process.
Simplified compliance
SimplePOS is designed to reduce complexity and handle fiscal requirements automatically.
- Provides a streamlined solution for complying with Portuguese fiscal regulations
- Handles fiscal reporting automatically
This ensures that businesses meet legal obligations without additional manual effort.
Seamless system integration
The solution integrates directly into existing infrastructures.
- Integrates seamlessly with your POS system
- Generates compliant receipts automatically
This allows businesses to continue using their existing setup without major changes.
Fast and practical solution
SimplePOS is especially valuable in time-critical scenarios.
- Provides a quick and compliant solution
- Ideal while your own software is undergoing certification
This makes it possible to operate without delays and remain compliant at the same time.
What is the process for integrating SimplePOS with my current system?
After integrating SimplePOS into your existing POS environment, a structured validation process is carried out to ensure compliance with local requirements. This process focuses on verifying that all fiscal workflows are correctly implemented and compliant.
Integration and initial setup
Once SimplePOS is connected to your POS system, the setup allows your existing processes to continue while enabling compliance features.
- SimplePOS integrates with your current POS system
- Existing business processes can continue without major changes
This ensures a smooth transition to a compliant setup.
Compliance review with consultant
After integration, a detailed review is conducted to validate the implementation.
- A Portuguese consultant performs a thorough compliance check
- The system is reviewed against local fiscal requirements
This step ensures that all regulatory conditions are properly fulfilled.
Validation of key functionalities
During the review, important transaction types and workflows are verified.
- Table orders
- Proformas
- Simplified invoices
- Credit and debit notes
These checks ensure that all fiscal transactions are handled correctly and in line with regulations.