Portugal VAT invoice requirements

Every Portuguese fatura carries a unique ATCUD code, and invoices from certified software also carry a QR code. Invoices issued in Portugal must be in Portuguese, an invoice is due for every sale, and the Azores and Madeira have their own VAT rates.

Last checked November 2026Sources

Invoice: fatura
VAT number: PT + 9 digits NIF [1]
Standard VAT rate: 23% [2]
Simplified invoice: Up to €1,000 retail to consumers; €100 otherwise [5]
Keep invoices: 10 years [7]
E-invoicing: B2G for large businesses; ATCUD and QR on all invoices

What an invoice in Portugal must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Portugal adds:

ATCUD: Every invoice and fiscally relevant document must show a unique document code in the form "ATCUD:ValidationCode-SequentialNumber". Each document series must first be communicated to the tax authority to obtain its validation code. Mandatory since 1 Jan 2023. [3]
QR code: Invoices issued by tax-authority-certified invoicing software must carry a QR code. [3]
Exemption reason: When no VAT is charged, the invoice must state the legal reason for the exemption. [4]
Customer NIF: Required when the buyer is a taxable person. For a consumer, include the NIF when the consumer asks for it. [5]

VAT rates in Portugal

Mainland rates. The Azores apply 4%, 9% and 16% (since 1 Jul 2021); Madeira applies 4%, 12% and 22% (4% since 1 Oct 2024). An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Portugal
Rate	Applies to (examples)
23%	Standard rate: everything without a lower rate
13%	List II: food and drink services, common wines, ready meals, musical instruments
6%	List I: bread, natural milk, books, newspapers and magazines, medicines

Issuing and keeping invoices

Language: Invoices issued by taxpayers in Portugal must be in Portuguese; a translation into another language may appear in the same document. [6]
When to issue: Issue the invoice no later than the 5th working day after VAT becomes due. For advance payments, issue it on the payment date. For intra-EU services, by the 15th of the following month. [4]
Simplified invoice (fatura simplificada): A simplified invoice is allowed for retail or street sales to non-taxable persons up to €1,000, and for other supplies up to €100. It needs the supplier's name and NIF, quantity and description, the price with the VAT rate and amount (or the VAT-inclusive price and rate), the buyer's NIF if a taxable person, and any exemption reason. [5]
Keeping invoices: Keep invoices and accounting records for the 10 calendar years following the year they relate to. [7]

E-invoicing in Portugal

Portugal has no structured e-invoicing mandate for B2B or B2C sales. It controls invoices another way: certified invoicing software, a unique ATCUD code and a QR code on each document.

January 2021
B2G: e-invoices to public bodies (large businesses)
Electronic invoices to public bodies are mandatory for large businesses. [8]
In force

Good to know for Shopify sellers

Selling into Portugal from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [11].

An invoice must be issued for every sale, whatever the buyer's status and even if the buyer does not ask for one. [9]
Tax inspections specifically target invoices without a QR code and the use of non-certified invoicing software. [10]

Make an invoice for Portugal

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Paperly is not invoicing software certified by the Portuguese tax authority and does not add ATCUD codes or the QR code. A seller established in Portugal issues its invoices with certified software.

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.