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 ensure that all transactions are recorded correctly and transmitted in accordance with legal regulations.

Certified billing software

A central requirement is the use of approved invoicing software.

• Businesses must use certified billing software.
• The software must be approved by the Portuguese Tax and Customs Office (AT).

This ensures that all invoicing processes meet legal standards.

Reporting and invoice requirements

The software must support specific reporting formats and invoice elements.

• The system must generate SAF-T (PT) files.
• SAF-T (PT) files must be sent to the tax authorities.
• Each sales receipt must include an ATCUD code.
• A QR code must be included on each receipt.

These elements ensure transparency and traceability of transactions.

System integration

The invoicing system must work smoothly within the existing IT environment.

• The system should integrate seamlessly with the Point of Sale (POS) system.
• No specific or additional hardware is required.

This simplifies implementation for businesses.

Technical Requirements

Certain technical conditions must also be fulfilled.

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A stable internet connection is required. This is necessary to ensure proper communication with the tax authorities.

What are the next steps if I want to certify my software but need a solution now?

If you are working on certifying your own software, you may still need a compliant solution in the meantime to continue serving customers without interruption.

In such situations, an interim solution can be used to bridge the gap during the certification process.

Use of an interim solution

When immediate deployment is required, the following approach can be applied:

• Use SimplePOS as a temporary solution.
• Continue supporting your clients while your own software is being certified.

This ensures that operations can continue without delays.

Maintaining compliance during certification

The interim solution supports compliance requirements while development is ongoing.

• It ensures compliance with legal requirements.
• It provides flexibility during the certification process.

This allows businesses to remain operational and compliant at the same time.

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.

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As a result, both compliance and trust in the tax system are strengthened.

Compliance

How can efsta assist in becoming compliant?

We offer two main options for compliance in Portugal:

Certification Support
We can guide you through the process of certifying your own software with the Portuguese Tax Office. Our expert consultants in Portugal will ensure your software meets all legal requirements.

SimplePOS
This ready-to-use solution eliminates the need for separate certification. SimplePOS integrates directly with our EFR system, ensuring compliance with fiscal regulations while allowing you to focus on business operations. It handles the creation of the necessary SAF-T (PT) files, ATCUD codes, and QR codes for each transaction.

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.

What happens if I don’t comply with the certified invoicing requirement?

Non-compliance with Portuguese certified invoicing requirements can lead to significant consequences. These affect both businesses issuing invoices and software developers providing invoicing solutions.

Legal and financial consequences

Failure to comply with invoicing regulations may result in penalties and legal risks.

• Non-compliance can lead to financial penalties.
• Fines are defined under the General Infractions Code.
• Penalties can be doubled in cases of fraud or wilful non-compliance.

These measures are intended to enforce adherence to 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 also be invalid for Corporate Income Tax (CIT).
• Clients or accounting departments may reject such invoices.

This can directly impact business operations and revenue processes.

Risks for Software Developers

Software providers must also ensure compliance to avoid consequences.

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Developers may lose their software certification if requirements are not met.

This can limit their ability to operate in the market.

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.