PORTUGAL-EFATURA

The Portuguese invoice declaration to AT with mandatory QR code.

Definition

SAFT-PT (Standard Audit File for Tax) v1.04 system. AT-certified software mandatory. Mandatory Portugal QR Code since 2022 on every invoice (link to AT for verification). Unique ATCUD code per invoice. ~5 billion invoices declared in 2023.

Origin

Regulated by Portaria 363/2010 then 195/2020 and 363/2010 (e-fatura). QR code mandatory since Portaria 195/2020.

Example in context

A Lisbon restaurant issuing a paper invoice with a mandatory QR code linking to the AT database.

Related terms

• XAdES — qualified signature accepted.