Portugal (PT)
Generated from the application's own per-country data files — do not edit by hand. See Adding a country to change what this page says (by changing the data, never this file).
Part 1 — In plain words
What running a business in Portugal means for your documents, explained simply — no unexplained jargon (hover, or tap, any underlined term for a plain definition).
Which documents you can create, and what you can do with them
As a business based in Portugal, this app lets you create and manage: quotes, invoices, credit notes, expenses, invoices you receive from suppliers, [purchase-order], [goods-receipt].
- One nuance: you can only save as a draft an invoice while its status is still "draft".
- One nuance: you can only log as received a received invoice while its status is still "received".
Sales tax (VAT)
If you're registered for VAT in Portugal, the standard rate is 23% — the percentage added on top of most sales. Some categories of goods or services get a lower rate instead: 13% (reduced), 6% (super-reduced).
Fixing a mistake on an invoice you already sent
Four honest answers a country's law can give for each way of fixing a mistake: required (the law says you must use this one for this kind of situation), allowed (you may use it), forbidden (the law does not let you use it here), and unverified (nobody has checked the actual law for this one yet — not "no", just "not researched").
Portugal's law has been checked, so far, for 4 of the 11 ways this app knows to fix a mistake on an invoice. The ones actually confirmed:
- Credit note — allowed
- Debit note — required
- Corrective invoice — allowed
- Ledger annotation only — allowed
Cancelling an invoice you've already sent
Not through this app yet. The law here may allow it in principle, but no channel or mechanism in this app actually carries it out for this country yet — a known gap, not a silent "no".
The ID numbers a business here must show on an invoice
When you invoice someone in Portugal, or when someone in Portugal invoices through this app, these ID numbers matter:
- NIF / NIPC (Número de Identificação Fiscal / Número de Identificação de Pessoa Coletiva) — required, for a company or individual.
- Número de Identificação Fiscal para efeitos de IVA — optional, for a company or individual.
Selling to a government client
If you sell to a government body in Portugal, the invoice cannot just be emailed — it must travel through fe-ap, built in the UBL format. This app handles that for you once the channel is connected; you just need to have the right information about your government client on file first.
Whether the law forces you to use one particular delivery channel
This app does not have an answer yet for Portugal on this: whether the law forces you to use one particular delivery channel. That is an open, honest gap — not a hidden default and not "probably fine": this app would rather say "not yet configured" than guess. See Adding a country for how to close it.
Extra legal text and fields every invoice must carry
This app does not have an answer yet for Portugal on this: extra legal text and fields every invoice must carry. That is an open, honest gap — not a hidden default and not "probably fine": this app would rather say "not yet configured" than guess. See Adding a country for how to close it.
Part 2 — The details
Every fact below is read straight from this app's own data files, at build time — never typed by hand — with its exact legal source when one has been checked against the law itself.
Document-action policy
Document types shown for a company of this country: quote, invoice, credit-note, expense, received-invoice, purchase-order, goods-receipt.
| Type | Action | Allowed | Restricted to status | Provenance |
|---|---|---|---|---|
| quote | save-draft | ✓ | — | unverified |
| quote | send | ✓ | — | legal (checked 2026-09-04) |
| quote | convert-to-invoice | ✓ | — | unverified |
| quote | request-deposit | ✓ | — | unverified |
| quote | request-installments | ✓ | — | unverified |
| quote | duplicate | ✓ | — | unverified |
| quote | share-link | ✓ | — | unverified |
| quote | request-signature | ✓ | — | unverified |
| invoice | save-draft | ✓ | draft | legal — REINFORCED by art. 36 (checked 2026-09-04) |
| invoice | send | ✓ | — | legal — BUT whose art. 3 (checked 2026-09-04) |
| invoice | duplicate | ✓ | — | unverified |
| invoice | record-payment | ✓ | — | unverified |
| invoice | download-xml | ✓ | — | unverified |
| invoice | export-accounting | ✓ | — | unverified |
| invoice | share-link | ✓ | — | unverified |
| credit-note | save-draft | ✓ | — | unverified |
| credit-note | send | ✓ | — | unverified |
| credit-note | share-link | ✓ | — | unverified |
| expense | save-draft | ✓ | — | unverified |
| expense | delete | ✓ | — | unverified |
| received-invoice | receive | ✓ | received | unverified |
| received-invoice | approve | ✓ | — | unverified |
| received-invoice | reject | ✓ | — | unverified |
| received-invoice | record-payment | ✓ | — | unverified |
| received-invoice | delete | ✓ | — | unverified |
| purchase-order | save-draft | ✓ | — | unverified |
| purchase-order | send | ✓ | — | legal (checked 2026-09-04) |
| purchase-order | cancel-order | ✓ | — | unverified |
| goods-receipt | save-draft | ✓ | — | unverified |
| goods-receipt | record | ✓ | — | unverified |
| goods-receipt | delete | ✓ | — | unverified |
B2G routing
What happens when a company sends an invoice to a government client of this country.
This only names the transport and format; a Peppol-based country may additionally require a national CIUS (a stricter Schematron-validated profile) and always addresses each recipient through an EAS-qualified participant id — see this country's own facts below for whether either applies here.
- Transport: fe-ap (
fe-ap) - Format: UBL (
ubl) - Provenance: legal — CCP art. 299 (checked 2026-09-16)
Source (original language)
- Provenance: Manda o Governo, pelos Ministros das Finanças e das Infraestruturas e Habitação, ao abrigo do disposto no n.º 5 do artigo 299.º-B do Código dos Contratos Públicos, aprovado pelo Decreto-Lei n.º 18/2008, de 29 de janeiro, na sua redação atual, o seguinte: […] A presente portaria procede à regulamentação dos aspetos complementares da fatura eletrónica, nos termos e para os efeitos do disposto no n.º 5 do artigo 299.º-B do CCP, e sistematiza o modelo de governação cometida à ESPAP, I. P., pelo Decreto-Lei n.º 123/2018, de 28 de dezembro. […] A presente portaria prossegue o objetivo de estruturar as condições que permitam a implementação da fatura eletrónica no cumprimento das normas europeias EN 16931 de 2017, de 28 de junho de 2017 do Comité Europeu de Normalização, e que, nos termos da Diretiva 2014/55/UE, deva vigorar, entre contraentes públicos e cocontratantes, nestas também incluídas as entidades que nos termos do Código dos Contratos Públicos sejam qualificados como entidades adjudicantes. […] Definir os requisitos e normas técnicas para o modelo de dados semânticos e lista de sintaxes a que deve respeitar a fatura eletrónica, de modo a garantir o adequado cumprimento da legislação em vigor nesta matéria; […] Os requisitos e normas técnicas referidos no n.º 1 do presente artigo, aplicáveis nos termos do n.º 2 do artigo 1.º, são os publicitados no sítio da Internet da ESPAP, I. P., incluindo a norma técnica específica para Portugal, alinhada com a Norma Europeia de Faturação Eletrónica e assente nos formatos selecionados pela Comissão Europeia, consubstanciada pelo Guia do Modelo de Dados Semântico dos Documentos de Faturação Eletrónica. […] Para efeitos da outorga referida na alínea c) do n.º 2 do artigo 12.º e na primeira parte do artigo 14.º do Decreto-Lei n.º 28/2019, de 15 de fevereiro, a adesão à solução de fatura eletrónica da ESPAP, I. P., considera-se requisito bastante, conquanto a mesma siga as condições jurídicas do «Acordo tipo EDI europeu
Correction routes
Sourced: 4/11 routes (the rest are honestly unverified).
| Route | Status | Provenance |
|---|---|---|
| Credit note | allowed | legal — REINFORCED by n.º 3 of the same article (checked 2026-09-04) |
| Debit note | required | legal — CIVA art. 78 (checked 2026-09-04) |
| Corrective invoice | allowed | legal — CIVA art. 36 (checked 2026-09-04) |
| Cancel and replace | unverified | unverified |
| Internal credit note | unverified | unverified |
| Authority-side annulment | unverified | unverified |
| Resubmit under the same identity | unverified | unverified |
| Annotated duplicate | unverified | unverified |
| Ledger annotation only | allowed | legal — CIVA art. 78 (checked 2026-09-04) |
| No document required by law | unverified | unverified |
| Counterparty objection | unverified | unverified |
Local cancellation of an issued invoice
no — Not implementable locally: CANCEL_AND_REPLACE is "unverified" in this country's own correction-routes data, but no local cancellation mechanism is wired for it (see correction-routes/cancel-policy.ts — the law may allow the route, the channel/mechanism to realize it here does not exist yet).
Tax system
- Kind: VAT
- Standard rate: 23%
- Provenance: legal — TEDB (checked 2026-09-04)
Every rate this country's own catalog declares (what a user actually picks per line):
| Rate | Label | Category | Provenance |
|---|---|---|---|
| 23% | Taxa normal | Standard | legal — TEDB (checked 2026-09-04) |
| 13% | Taxa intermédia | Reduced | legal — CIVA art. 18 (checked 2026-09-04) |
| 6% | Taxa reduzida | Super-reduced | legal — CIVA art. 18 (checked 2026-09-04) |
| 0% | Isento (art. 9.º CIVA) | Exempt | legal — Distinct from the 'isenções na exportação' of art. 14 (checked 2026-09-17) |
Required identifiers
| Scheme | Applies to | Label | Required | Provenance |
|---|---|---|---|---|
| LEGAL_ID | company or individual | NIF / NIPC (Número de Identificação Fiscal / Número de Identificação de Pessoa Coletiva) | yes | legal (checked 2026-09-04) |
| VAT | company or individual | Número de Identificação Fiscal para efeitos de IVA | no | legal — CIVA art. 27 (checked 2026-09-04) |
Mandatory mentions
No mentions data declared for this country.
Channel mandate (this country as a seller's own country)
This covers the delivery channel only — a country can separately require e-reporting (declaring the invoice's data to its own tax authority, regardless of delivery channel), not yet exposed on this page.
This country's law imposes no delivery channel. That is a sourced conclusion, not a gap: the file transports/channel-policy/data/pt.json exists and deliberately declares no fact, with the statutes it was read against quoted in its own notes. Nothing here blocks a seller from choosing any channel the app supports.
Field overlay (bonus)
What this country adds/modifies/removes on top of the trunk document shape:
- add
supplyTypeoninvoice.lines
How long documents must be kept
Each row is one legal obligation, with the article it comes from. When a country declares more than one, they bind the same business AT THE SAME TIME — they are not alternatives to choose between, so the date you must actually observe is the latest of them. The app works that date out for each archive it writes.
| Obligation | Years | Counted from | Article |
|---|---|---|---|
| IVA | 10 | the end of the calendar year the document was issued in | CIVA art. 52.º n.º 1 |
See the glossary on the compliance matrix for the technical terms used on this page.
Generated from the application's own per-country data files — do not edit by hand. Sources: backend/src/modules/documents/country-policy/data/pt.json, backend/src/modules/documents/b2g-routing/data/pt.json, backend/src/modules/documents/correction-routes/data/pt.json, backend/src/modules/documents/transports/channel-policy/data/pt.json, backend/src/modules/documents/tax/tax-systems/data/pt.json, backend/src/modules/documents/country-identifiers/data/pt.json, backend/src/modules/documents/country-fields/data/pt.json, backend/src/modules/documents/vat-rates/data/pt.json.