Invoicing compliance in Portugal

Information about e-invoicing in Portugal

Porgutal's invoicing e-regulation timeline

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Executive summary

Apps to cover Portugal

Connect these Invopop apps to get coverage in Portugal.

Our AT Portugal app is recommended if you don’t have an existing InvoiceXpress account.

AT Portugal

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InvoiceXpress Portugal

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Invopop integrations to issue compliant ACTUD invoices from your merchant or ERP platform:

Stripe

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ChargeBee

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Invoicing in Portugal

Portugal’s invoicing combines two responsibilities for B2B invoicing:

• ACTUD enforced in 2026, required for self employed individuals and companies not covered by SII or TicketBAI.
• SAFT-PT monthly compilation of all invoices issued.

ACTUD/QR

VERI*FACTU will be mandatory for companies from January 1st, 2026. The rest of tax payers from 1 July 2026. Companies reporting with SII or TicketBAI are exempt from reporting with VERI*FACTU.

Spain’s upcoming e-reporting and fiscalization regulation requiring businesses to use approved software that records and digitally signs each invoice to ensure transparency and prevent fraud. The format requires a QR code which links to the online verification service of the AEAT.

Models	B2B
Format	VERI*FACTU (XML)
Infrastructure	Hybrid: public and private platforms
Model	DCTCE (Hybrid)
Scope & Deadline	All B2B invoices from Jan 1, 2026; mandatory for suppliers to public authorities. Optional for B2C simplified invoices.
Agency	AEAT
Invopop Support	VERI*FACTU Spain App

VERI*FACTU Spain

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E-reporting

Involves sending invoice data to tax authorities in real-time or near real-time, typically as part of government initiatives to improve tax compliance and reduce VAT fraud.

SII (large companies)

SII allows AEAT to receive VAT-related information almost in real time. It aims to reduce errors in VAT declarations, improve fraud detection, and streamline administrative reporting. Obligatory for large companies with an annual turnover > €6 million and optional for smaller companies that want faster reconciliation with the Tax Agency.

Format	SII (XML)
Scope & deadline	Mandatory since 2017. Applies to large companies (turnover exceeding €6,010,121.04 in the previous year), VAT groups, and those registered in the REDEME (Monthly VAT Refund Register).
Invopop support	Coming Q4 2025

Regulation

Legally required invoice content

Complete (B2B) Invoice

• Invoice number and series (where applicable). The numbering of invoices within each series shall be consecutive.
  • Series for the following invoices are mandatory:
    • Those issued by the customers or by third parties (each needs its own series).
    • Correction invoices (Credit/Debit notes).
    • In forced collection proceedings, invoices issued by winning bidders who are business owners or professionals .
• Issue date.
• Full name or complete business name of both the party issuing the invoice and the customer.
• Tax ID Number assigned by the Spanish tax authorities or another EU Member State. The customer’s Tax ID Number must also be included when:
  • It’s a tax-exempt sale of goods between EU countries.
  • The customer is responsible for paying the tax on the transaction.
  • The transaction takes place within the Spanish tax territory (TAI), and the business owner or professional issuing the invoice is considered to be based in that territory.
• Address of both the party issuing the invoice and the customer.
• Description of the goods or services, including all information needed to calculate the taxable amount, such as the unit price before tax, and any discounts or reductions not already included in that unit price.
• The tax rate or rates applied to the transactions.
• The tax amount being charged, which must be shown separately.
• The date when the transactions took place or when advance payment was received, if different from the invoice date.
• In sales of new vehicles, the first use date and the distance traveled or hours of navigation or flight up to delivery.
• If any of the following apply, it must be mentioned: tax-exempt transaction, customer issues the invoice, reverse charge (customer pays the tax), Travel Agency special scheme, or second-hand goods special scheme

Simplified Invoice

• Number and, if relevant, series.
• Date of issue.
• Date of the transaction if different from the issue date.
• Tax ID Number (NIF) and full name or business name of the issuer.
• Description of the goods delivered or services provided.
• Tax rate, and optionally the phrase “VAT included”
• Total amount.
• For correction invoices, reference to the invoice being corrected.
• If any of the following apply, it must be mentioned: tax-exempt transaction, customer issues the invoice, reverse charge (customer pays the tax), Travel Agency special scheme, or second-hand goods special scheme.

The tax authority may require additional information in certain situations, but this can never exceed what’s required for a complete invoice. In certain situations it may authorize that simplified invoices that don’t include some of the above requirements. These authorizations must be properly published.

When you're not required to issue invoices

You don’t have to issue invoices in the following scenarios:

1. Tax-exempt transactions under Article 20 of Law 37/1992, with some exceptions: you still need to invoice for healthcare and hospital services, property sales, and goods exempt because you couldn’t claim back the VAT you paid.

2. If you’re under the Equivalence Surcharge Regime (a special VAT system). However, you must invoice for property sales that aren’t tax-exempt (unless they’re part of enforcing a guarantee).

3. If you’re under the Simplified Tax Regime, unless your tax is calculated based on how much you earn. You still need to invoice when selling fixed assets.

4. Other cases where the Tax Agency gives you permission - they might waive the invoice requirement for certain industries or specific companies to keep business running smoothly.

Important: Even in these four cases, you must issue an invoice if:

• Your customer is a business/professional or a private individual who needs it for tax purposes
• You’re selling to another EU country
• You’re exporting goods
• Your customer is a government body or a legal entity that isn’t acting as a business

5. If you’re in farming, livestock, or fishing under the special regime for those sectors. You’ll need to issue an “agricultural receipt” for compensation reimbursements if you bought from others in the same regime. You always need to invoice for property sales.

6. Financial and insurance transactions - no matter who you’re dealing with, even other businesses. Exception: you do need to invoice for taxable transactions (that aren’t exempt) in mainland Spain, the Balearic Islands, or another EU country.

Archival period

The archival period of invoices dictated by the AEAT is the following:

• 4 years: This is the minimum general requirement for most invoices for tax purposes. Starting from the date for filing the corresponding tax return, according to General Tax Law 58/2003.

• 6 years: Commercial regulations require you to keep business documentation for 6 years, including invoices, correspondence, and supporting documents, under Article 30 of the Commercial Code.

• 10 years (or longer): Some special cases require longer retention periods:

  • Capital assets/investments: Must be kept for up to 10 years.
  • Public grants: Invoices related to EU public funding may need to be kept for up to 10 years, depending on European regulations.
  • Legal disputes or inspections: You may need to keep invoices longer if there’s an ongoing lawsuit or tax inspection, such as in cases of tax fraud.

VERI*FACTU self certification process

There is no official certification for VERI*FACTU from the AEAT (the Spanish tax agency). Instead, each developer, company, or provider that implements an invoicing software must provide an electronically signed declaration where they certify that their system meets all the requirements established in the regulations. This document is binding and must be kept available for the Tax Authority.

The AEAT requires that this declaration be available and always visible within the system itself, and it must include certain control elements such as the installation number, issuer data, software version, and system ID.

If you are a white label user of Invopop (you issue invoices in the name of third parties), you are required to display a link to this “declaración responsable” in your software. Here is the template from the AEAT, and our own for your reference: Declaración responsable VERI*FACTU - Invopop. Some of our customers have asked us if it is necessary to mention Invopop in their declaración responable. It is not required, but we appreciate it.

VERI*FACTU representation agreement

The Spanish Tax Agency (AEAT) requires that companies formally authorize Invopop to issue invoices on their behalf. To comply with this regulation, the supplier’s legal representative must sign an agreement granting Invopop the necessary consent to generate and manage invoices in their name. This signed authorization ensures that all invoicing activities carried out by Invopop are legally valid and recognized by the AEAT.

For this process, the supplier can sign the agreement PDF with a valid digital certificate, such as one issued by the FNMT, or a handwritten signature with a company stamp (sello de empresa), in which case the user must provide a valid ID such as DNI, NIE or passport. In the case of self-employed individuals (autónomos) a company stamp is not required.

View the representation agreeement process.

Main special tax types for Spain

1. VAT (IVA: Impuesto sobre el Valor Añadido)

• Standard: 21%
• Reduced: 10%
• Super-reduced: 4%
• Each of these can include an Equivalence Surcharge for retailers (eqs).
• Variants exist for special sectors, e.g., agriculture, modules.

2. IGIC (Impuesto General Indirecto Canario)

• Zero: 0%
• Reduced: 3%.
• General: 7,00%
• Incremented: 9,5% and 15,0%
• Special: 20%

2. IPSI (Ceuta & Melilla)

• General: 4% Melilla, 3% Ceuta
• Reduced: 0,5%
• Incremented: 10%

3. IRPF Rates (Personal Income Tax)

• Professional rates: 15%
• Professional starting rate: 7.0%
• Rental or Interest Capital: 19.0%
• Modules Rate: 1%

More information

Our blog posts are comprehensively researched and a great source of information regarding electronic invoicing, reporting and fiscalization. We recommend the following reads:

• What is the TicketBAI regulation in Euskadi?
• Verifactu: Spain’s E-Invoicing System Explained
• Spain publishes draft for B2B e-invoicing system
• Spain publishes consultation on B2B e-invoicing
• Electronic invoicing in Spain

FAQ

Do VERI*FACTU invoices need to be printed?

VERI*FACTU invoices don’t necessarily need to be printed because they are issued with electronic invoicing systems such as Invopop. Source: AEAT FAQ.

Can we issue an VERI*FACTU invoice with an issue date in the past?

The AEAT is not strict about the validation, but it’s best to keep your intentions clear. GOBL gives you alternative fields such as op_date and value_date to store details about your invoicing operation.

Does invopop support the white label (B2B2B) model in VERI*FACTU?

Yes, we are especially powerful and simple for this. Read more in our white label use case.

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