Invoicing guide
Invoicing in Portugal
IVA — how it works, what an invoice needs, and where the numbers come from.
Ochre's full Portugal tax pack is still being checked, so this market is not yet one of the ones the app fully supports. You can still use Ochre in Portugal: set the country during setup, and Ochre starts you with typical tax rates you confirm yourself.
Data as of 2026-07-30. Sources: diariodarepublica.pt (opens in new tab), info.portaldasfinancas.gov.pt (opens in new tab), ec.europa.eu (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Portugal taxes most sales under a IVA system (regime type: vat). The document title Ochre prints is “Invoice.”
Tax registration number
The tax registration number for Portugal is labelled NIF on an Ochre invoice.
Format: "PT", then 9 digits.
Registration & thresholds
EUR 15,000 (confirm with the national tax authority before relying on it).
Rates
| Standard | 23% |
|---|---|
| Reduced | 6% |
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Intra-Community B2B (reverse charge) and Export (outside EU) for cross-border or special-case supplies.
This pack also defines an “Intra-Community B2B (reverse charge)” table — intra-EU B2B supplies can qualify for the reverse charge.
Price display
Ochre's default for Portugal is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once per tax rate on the invoice, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Customer's tax registration number (B2B)
- Sequential invoice number
- Issue date
- Date of supply
- Tax broken down by rate
- Reverse-charge statement (where it applies)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD-MM-YYYY order.
Currency
EUR (€), shown to 2 decimal places.
E-invoicing
Portugal regulates the software that issues invoices. A business established in Portugal must issue invoices only with software certified by the Tax and Customs Authority (AT) if it uses invoicing software at all, had turnover above €50,000 in the previous year, or keeps organised accounts. Each invoice must carry a QR code and a unique document code (ATCUD), and the details of every invoice must be reported to the AT's e-Fatura system by the 5th of the following month — in real time, as a SAF-T (PT) file, or by entering them on the Portal das Finanças. Invoices issued free of charge on the Portal das Finanças are already known to the AT. Cross-border invoicing between EU member states moves to e-invoicing from 2030. Ochre is not AT-certified and does not report to e-Fatura, so a business established in Portugal needs certified software or the Portal das Finanças to issue its invoices.