What is the Portuguese e-Fatura invoice reporting system?
Effective: 2013-01-01 · Authority: AT (Autoridade Tributaria e Aduaneira)
e-Fatura is the Portuguese real-time invoice reporting system where businesses communicate invoice data to the AT within 5 working days of issuance. It enables the AT to pre-fill individual taxpayers' annual income tax returns and monitor VAT compliance. The system covers both B2B and B2C transactions.
How does e-Fatura enable consumer tax deductions?
Portuguese consumers can claim tax deductions on invoices submitted to the e-Fatura system that include their fiscal number (NIF). The AT pre-populates consumer income tax returns with deductible expenses from validated e-Fatura invoices. This creates a powerful incentive for consumers to request invoices with their NIF.
Frequently Asked Questions
- What is the deadline for e-Fatura invoice communication?
- Businesses must communicate invoice data to the AT within 5 working days of issue for B2B and B2C invoices. The communication can be made via the AT's API or by uploading SAF-T(PT) files. Certified billing software typically handles this automatically.
- What happens if a business fails to communicate invoices to e-Fatura?
- Failure to communicate invoices within the deadline triggers penalty coimas (fines) ranging from EUR 75 to EUR 7,500 depending on the nature and repetition of the infraction. The AT also uses e-Fatura data to cross-check VAT returns.
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