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Portugal Invoice Template (Fatura): Field Reference

This is a reference layout of the details a Portuguese invoice (fatura) must contain under article 36 of the Código do IVA: both parties' names, addresses and tax numbers (NIF), a sequential number, the goods or services, the price net of IVA, the IVA rate and amount for each rate, and the reason when no IVA is charged. Use it to check your data or plan a series. It is not a valid invoice for a business established in Portugal. Decreto-Lei 28/2019 lets such businesses issue invoices only through AT-certified invoicing software, the Autoridade Tributária e Aduaneira's (AT) own invoicing apps, or forms pre-printed by an authorised printer. Anyone who uses any invoicing program must use a certified one, and InvoiceQuickly is not AT-certified. A PDF made from this file or in InvoiceQuickly is therefore not a Portuguese fatura. Every invoice also needs an ATCUD code, and certified software adds a QR code. The layout downloads as an editable HTML file with a VAT line table.

Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Supplier NIF (número de identificação fiscal)
  • Customer NIF or EU VAT number (for consumers, on request)
  • Document type and series, e.g. FT 2026/57
  • ATCUD (series validation code and sequential number)
  • QR code (generated by AT-certified software)
  • Software certificate mention: "Processado por programa certificado n.º ..."
  • Date goods were made available or services performed, if different
  • Reason no IVA is charged, or "IVA - autoliquidação"

How to fill in this Portugal Invoice (Fatura)

  1. Download the template. It opens as an editable HTML file in your browser.
  2. Replace each bracketed field with your details. Totals are not calculated for you, so check the arithmetic.
  3. Print it or save it as a PDF from your browser. InvoiceQuickly does not create or store this document type.

Recommended Payment Terms

Agree payment terms with your customer and show them on the invoice, for example "Pagamento a 30 dias da data da fatura" (payment 30 days from the invoice date) with your IBAN. The issue deadline is separate from the payment due date: under article 36 of the Código do IVA, an invoice is generally due no later than the fifth business day after the IVA becomes due, or on the date you receive payment if the customer pays before or at that point. Check any late-payment interest clause with your accountant before you add it.

Tax Information

Article 18 of the Código do IVA sets mainland rates of 23% (normal), 13% (intermediate, List II) and 6% (reduced, List I). The Azores and Madeira set their own lower rates, so check the regional rate before invoicing from there. Where one invoice has items at different rates, article 36 requires the description, net amount and IVA to be shown separately for each rate, which is what the downloaded VAT line table is for. Lines without IVA need the legal reason, and reverse-charge invoices must say "IVA - autoliquidação". InvoiceQuickly applies one tax percentage per invoice, copies saved tax IDs to new invoice PDFs, and cannot produce an ATCUD, a QR code or a SAF-T (PT) file.

Industry context (2026)

Portugal regulates how invoices are produced, not only what they contain. Decreto-Lei 28/2019 (as amended, most recently by Decreto-Lei 49/2025, which since 1 July 2025 has let businesses use the AT's own invoicing apps instead of certified software) requires every invoice to be processed by certified software, other approved electronic means or authorised pre-printed forms. The AT keeps a public list of certified programs. Certified software must print a four-character extract of the document's digital signature and the mention "Processado por programa certificado n.º ..." (Portaria 363/2010), the QR code (Portaria 195/2020), and the ATCUD. Businesses established in Portugal must also communicate invoice data to the AT electronically each month (Decreto-Lei 198/2012). Sources: AT Portal das Finanças legislation pages, accessed 27 October 2026.

Worked example

Estúdio Atlântico, Lda, a design studio in Lisbon that issues invoices from AT-certified software, finishes a brand identity project for Padaria Douro, Lda in Porto (an illustrative example). Lines: brand identity €1,800.00; packaging design, 4 pieces at €150.00 = €600.00. Net amount €2,400.00, IVA at 23% €552.00, total €2,952.00. The invoice shows both companies' names, addresses and NIFs, the number FT 2026/57 in a series already communicated to the AT, and an ATCUD such as ATCUD:JJ7KQ2MX-57 (code invented for illustration), with the QR code added by the software. It must be issued within five business days of the tax point, and its data reaches the AT through the monthly SAF-T (PT) or real-time communication. In a cross-border variant, the same studio invoices a design agency in Germany: Portuguese invoicing rules still apply under article 35-A of the Código do IVA, the invoice carries no Portuguese IVA, and it states "IVA - autoliquidação" because the customer accounts for the tax.

Common mistakes to avoid

Issuing invoices from a non-certified tool

Using any invoicing program makes certification mandatory, whatever your turnover. Spreadsheets, word processors and general invoice apps are not a permitted route for a business established in Portugal.

Starting a series without communicating it

Each series must be communicated to the AT before use so that it receives a validation code. Without it there is no valid ATCUD.

One IVA total for mixed-rate items

Items at 6%, 13% and 23% need their net amount and IVA shown separately for each rate.

No reason on zero-IVA lines

State the legal reason for not charging IVA, or "IVA - autoliquidação" when the customer accounts for the tax.

Missing the issue deadline

The invoice is generally due by the fifth business day after the tax point, not at month end.

Invoicing Tips

  • 1If you are established in Portugal, issue the invoice in AT-certified software or in the AT's own invoicing apps on the Portal das Finanças. The AT publishes a list of certified programs and versions.
  • 2Before you use a new invoice series, communicate it to the AT to receive its validation code. The ATCUD is that code, a hyphen and the document's sequential number, and it must appear on every page.
  • 3Ask business customers for their NIF before you invoice. Consumers can also ask for their NIF to be shown, and you must add it when they do.
  • 4Your invoice data must also reach the AT each month, in real time or through a SAF-T (PT) file exported by your certified software.
  • 5Keep invoices and supporting records for 10 years (Decreto-Lei 28/2019, article 19).

Related Resources

Frequently Asked Questions

Can I issue a Portuguese invoice from Word, Excel or a PDF template?

Not if you are a business established in Portugal. Article 3 of Decreto-Lei 28/2019 allows only three ways to process invoices: invoicing programs, including the AT's own invoicing apps; other electronic means such as cash registers, for simplified invoices only; and forms pre-printed by an authorised printer. Any invoicing program you use other than the AT's apps must be AT-certified. A document typed into a word processor or made in a non-certified tool does not meet these rules.

Who must use AT-certified invoicing software?

Under article 4 of Decreto-Lei 28/2019, businesses established in Portugal must use certified software exclusively if they had turnover above €50,000 in the previous year (annualised in the first year), use any invoicing program, or keep organised accounts. Meeting any one of these conditions is enough.

What happens if I do not use certified software when required?

Article 128(2) of the Regime Geral das Infrações Tributárias (RGIT) makes failing to use certified invoicing programs or equipment an offence with a fine of €1,500 to €18,750.

What is the ATCUD on a Portuguese invoice?

A unique document code in the format ATCUD:validation code-sequential number. The AT issues the validation code (at least 8 characters) when you communicate a document series. Portaria 195/2020 requires the ATCUD on all invoices and other tax-relevant documents, however they are issued.

Can InvoiceQuickly create a Portuguese fatura?

No. InvoiceQuickly is not AT-certified, does not generate an ATCUD or QR code, does not export SAF-T (PT) and copies saved tax IDs to new invoice PDFs. Use certified software or the AT's apps for invoices issued from Portugal.