Portugal
Frequently Asked Questions
General
What is fiscallisation 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 involves the use of certified software that generates detailed reports, such as the SAF-T (PT) file, and assigns a unique identifier (ATCUD) to each fiscal receipt. This process helps increase transparency, prevent fraud, and ensure proper tax management for both businesses and the authorities.
What are the key requirements of the fiscalisation law in Portugal?
To comply with Portuguese fiscal law, businesses must use certified billing software that is approved by the Portuguese Tax and Customs Office (AT). The software must generate and send SAF-T (PT) files and ensure each sales receipt has an ATCUD code and QR code. The system should integrate seamlessly with your Point of Sale (POS) software, and no special hardware is required. Additionally, a stable internet connection is necessary for 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 in the process of certifying your own software but need to serve a client immediately, SimplePOS can be used as an interim solution. It ensures compliance while you complete the certification process. This flexibility allows you to continue operations without delays.
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?
Our Electronic Fiscal Register (EFR) solution automates the process of generating SAF-T (PT) files and creating ATCUD codes. It integrates directly with your existing POS system to ensure that all fiscal transactions are accurately reported to the Tax Office, while also printing compliant receipts with the necessary codes.
What happens if I don’t comply with the certified invoicing requirement?
Non-compliance with the Portuguese certified invoicing requirements can result in penalties. Invoices issued without certified software may be considered invalid for VAT and CIT purposes, and clients or accounting departments may reject them. Additionally, the General Infractions Code outlines fines, which can double in cases of fraud or wilful non-compliance. Software developers risk losing their certification if their software fails to comply.
SimplePOS
What are the key benefits of SimplePOS?
SimplePOS offers a streamlined solution for complying with Portuguese fiscal regulations. It integrates seamlessly with your POS system, generates compliant receipts, and handles all fiscal reporting automatically. It is especially useful for businesses that need a quick, compliant solution while their software is undergoing certification.
What is the process for integrating SimplePOS with my current system?
After integrating SimplePOS with your existing POS system, we conduct a thorough review with our Portuguese consultant to ensure full compliance with local regulations. This review includes checking key functionalities such as table orders, proformas, simplified invoices, and credit/debit notes, ensuring that all fiscal transactions are handled correctly.
E-Invoicing
What is the timeline for implementing e-invoicing mandates in Portugal?
Portugal has been implementing e-invoicing mandates since 2021. By 1 January 2025, all e-invoices will need to include digital signatures, and micro and small businesses will be required to issue e-invoices for Business to Government (B2G) transactions. PDF invoices will no longer be recognised as valid e-invoices from 2025, and SAF-T file reporting is mandatory on a monthly basis.
SAF-T
How does SAF-T (PT) work and why is it important?
The SAF-T (PT) is an XML-based file that simplifies the sharing of accounting and tax data with the Portuguese Tax Office. It is generated periodically (monthly or annually) and provides authorities with all necessary information to verify tax records. This file is critical for ensuring tax compliance and enabling efficient audits.