High-Level Requirments - Portugal

Overview of Country-Specific Fiscalization

In Portugal, it's mandatory for merchants to use Certified POS Software, which is certified by the Portuguese tax authorities. Point of Sale is a certified POS provider in Portugal with the certificate number certificate number 478818779, authorized by Autoridade Tributária e Aduaneira. A copy of the certificate can be found here.

High-level fiscal requirements for operating in Portugal include:

• Every transaction must be signed by a certified POS, and the fiscal signature is printed in a QR code on the receipt.
• All transactions must be reported in an SAFT file, an XML file created monthly for each store. Merchants must send this file to tax authorities (more information on reporting access is available below).
• In Portugal, you can't print in offline mode. This means you can do transactions on the POS, but you must give customers a paper receipt. When the POS is online, transactions can be fiscalized, and receipts can be printed from the order history.
• Merchants must have manual receipts available in Portuguese stores if they intend to operate in offline mode in Portugal. Manual receipt numbers need to be recorded on the POS during order completion. Associates can search for orders using manual receipt numbers in the order history.
• Associates using the POS in Portugal are required to undergo an initial password reset.
• Return receipts in Portugal display the refunded amount as positive (in contrast to other countries where it's shown as negative).
• Exchanges aren't permitted in Portugal, so associates must create separate Sale and Return transactions.
• Digital receipts in Portugal must be signed by a third party, necessitating collaboration with a Portuguese partner for fiscal signature.
• Document series, which represent sequential numbering for all Sale and Return transactions, need to be registered on the Portuguese tax side. More details on the document series can be found here.
• Each document series that is registered has a special code called ATCUD. This code must be added to the POS setup and is included in the data of the fiscal QR code printed on every receipt.

Receipt Requirements

• Sales receipts are called “FATURA RECIBO,” and return receipts are known as “NOTA DE CREDITO.”
• Receipts provided to customers must be fiscalized, and printed receipts in offline mode are blocked.
• All receipts must include a signature to be considered fiscalized.
• In offline mode, merchants must provide customers with a paper receipt and enter the paper receipt number on the POS.
• A document numbering convention must be followed, and all document types must be issued in chronological order within a document series.
• Sales receipts follow the document series format, including StoreID and RegisterID.
  • FR A-StoreID-RegisterID/SequentialDocumentnumber
  • For example FR A-8132-2/0000001
  • A is part of the document series. If the series needs to be reset in the future, we would set the series as FR B-StoreID-RegisterID/SequentialDocumentnumber.
• Return receipts also follow the document series format, including StoreID and RegisterID.
  • RD A-StoreID-RegisterID/SequentialDocumentnumber
  • For example RD A-8132-2/0000001
  • A is part of the document series. If the series needs to be reset in the future, we would set the series as RD B-StoreID-RegisterID/SequentialDocumentnumber.
• Offline sales series is set up as "FRM AO-StoreID-RegisterID/SequentialDocumentnumber," and offline return series is set up as "RDM AO-StoreID-RegisterID/SequentialDocumentnumber."
• The date format on receipts must be DD-MM-YYYY.
• End customers have the option to provide their VAT ID:
  • If the customer provides the VAT ID then the receipt should show the Client NIF and client name on the receipt.
  • If the customer chooses not to provide the information, then the Client NIF will show as ******** and the customer name will be shown as “Consumidor final”.
• To let a customer give their VAT/NIF, the store associate can select the option of Customer Information from the Cart options. This will take the customer's name and VAT/NIF.
• Customer VAT capture is only possible in sales, not in returns.
• Receipts must indicate whether prices include VAT with the text "Iva Incluido."
• Receipts need to show VAT and applied discounts.
• Receipts must show the version of the certified software.
• Duplicate receipts should be indicated when printed.
• Return receipts should include return reasons for each item.
• Refunded amounts are shown as positive on return receipts.
• Non-receipt returns must reference a date range in the past (for example "Referente ao Perido entre 12-09-2023 e 13-08-2023". The range is calculated by subtracting the number of days specified in the CMS configuration (located under Store Management > Store Settings > Fiscal > Portugal > No Receipt Returns) from the current date.
  

  Note Valid values for this range range from 1 to 366 days. In cases where no specific value is configured, it will automatically default to a 90-day period.

Reporting Requirements

In Portugal, merchants are required to save monthly reports to the tax authorities by the 5th of each month. These reports, known as SAFT-PT, are XML files containing transaction data for the entire month. To confirm accuracy, you can run the report through a simulator to identify any issues. For further information regarding the simulator, reach out to your Tax consultant in Portugal.