Key Features for Portuguese Compliance
When selecting an invoicing app for Portugal, prioritizing compliance with the Autoridade Tributária e Aduaneira (AT) regulations is paramount. Your chosen software must be certified by the AT, a mandatory requirement for VAT-registered businesses, particularly those with an annual turnover exceeding €50,000 or those using software to issue invoices. This certification ensures the integrity, inviolability, and traceability of your fiscal information.
Essential compliance features include:
- AT e-invoicing regulation adherence: For Business-to-Government (B2G) transactions, e-invoicing is mandatory, requiring invoices in structured XML formats like CIUS-PT, UBL 2.1, or Peppol BIS Billing 3.0. All invoices, whether paper or electronic, must include a unique document code (ATCUD) and a QR code. From January 1, 2027, PDF invoices will also require a Qualified Electronic Signature (QES).
- Automatic SAF-T PT file generation: The app should seamlessly generate the Standard Audit File for Tax Purposes (SAF-T PT) in XML format. This includes the monthly SAF-T Billing file, due by the 5th day of the following month, and the annual SAF-T Accounting file (mandatory for fiscal year 2027 onwards, with submission postponed to 2028).
- Integration with e-Fatura system: Look for direct integration or easy data export to the e-Fatura portal, the AT's central platform for invoice submission, validation, and archiving. This streamlines the reporting process and helps ensure all transactions are duly recorded.