Flash News NA 2025/06/20

Mandatory Use of Certified Invoicing Software in Portugal

In Portugal, VAT-registered businesses are required to comply with strict invoicing rules, including the mandatory use of invoicing software certified by the Portuguese Tax and Customs Authority (AT). This article outlines the legal framework, purpose of the requirement, and consequences of non-compliance.

The obligation to use certified invoicing software applies to companies and sole traders subject to VAT who use software to issue invoices or other tax-relevant documents. This requirement is established under Article 123(9) of the Portuguese Corporate Income Tax Code (Código do IRC) and Ordinance No. 363/2010 of 23 June, as amended.

Certified software ensures the integrity, inviolability, and traceability of issued fiscal information, helping to combat tax evasion and promote transparency in commercial transactions. The software must meet specific technical requirements and be listed as certified on the AT’s official portal.

This obligation applies to businesses with an annual turnover exceeding €50,000, those with more than one employee, or those using software to issue invoices. Even businesses with lower turnover may be subject to this requirement if invoicing software is used.

Penalties for non-compliance range from €200 to €3,750 and may be more severe in cases of repeat offences. Moreover, invoices issued with uncertified software may be disregarded for tax purposes.

Conclusion

Using certified invoicing software is not only a legal obligation but also a safeguard for tax compliance, data security, and document reliability. Companies must ensure their invoicing systems are legally compliant and certified by the AT. At Nominaurea, we can help you and your business – get in touch with us!