Invoicing guide
Invoicing in Portugal
IVA — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-30. Sources: 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 (seed-grade; confirm against the national 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
Domestic B2B e-invoicing is currently voluntary. Cross-border intra-Community B2B becomes mandatory (EN 16931 + digital reporting) from 1 Jul 2030 under EU ViDA. A domestic B2B mandate (~2030, reporting ~2032) is signalled but PRE-LEGISLATIVE — directional only, do not treat as settled. Advisory only in Ochre v1.