Invoicing Program Certified by the Portuguese Tax Authority (AT)

Taxable persons with headquarters, a permanent establishment, or domicile in national territory, as well as other taxable persons who are required to issue invoices under the rules established in the VAT Code, are obliged to exclusively use invoicing software programs that have been previously certified by the Portuguese Tax Authority (AT), whenever:

1. They had, in the previous calendar year, a turnover exceeding €50,000, or when, in the fiscal year in which activity begins, the relevant period is shorter than a calendar year and the annualized turnover for that period exceeds the aforementioned amount; or
2. They use invoicing software programs; or
3. They are required to maintain organized accounting or have opted to do so.

Included under “other taxable persons” are non-residents without a permanent establishment in Portugal, whenever they issue invoices to private individuals or have appointed a tax representative in Portugal.

However, taxable persons who do not meet any of the exclusion requirements may only issue manual invoices:

• Printed by legally authorized printing houses, and the inclusion of the ATCUD is mandatory; and
• Only in the event of the invoicing software being non-operational (including situations where access to the program is rendered unfeasible).

These invoices must be entered into the invoicing program immediately after it becomes operational again, using a specific series designated for this purpose.