e-Fatura
Electronic Invoice System
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Portugal's electronic invoice system that automatically tracks purchases linked to your NIF. Used for tax deductions: if your NIF isn't on the receipt, the expense doesn't exist for tax purposes.
e-Fatura is the backbone of Portugal's tax deduction system. Every purchase where you provide your NIF gets automatically registered in this system. No NIF, no record, no deduction. It's that simple.
How it works
When you buy something and give your NIF, the merchant's invoicing software reports that transaction to AT. It appears in your e-fatura account, categorized by the type of expense (health, education, general, etc.). AT uses these records to pre-fill your tax deductions on Anexo H of your IRS return.
The review window
Between February 15 and 25, you need to log into the e-fatura portal and review your expenses. Some purchases are automatically categorized correctly. Others are ambiguous, a purchase at a pharmacy could be health or cosmetics, and the system needs you to confirm.
Expenses you don't review may default to the wrong category or not count toward any deduction at all. The window is short (10 days) and there's no reminder from AT.
For solo entrepreneurs
If you're on the simplified regime, e-fatura plays a double role. Your personal expenses feed into Anexo H deductions. Your business expenses count toward the 15% proof requirement, the minimum documented expenses you need to avoid having extra income added to your tax base.
Business expenses that don't appear in e-fatura (like foreign software subscriptions) need to be tracked separately and declared on your annual return.
For a full walkthrough of every category, deduction cap, and the pendente/validada status flow, see eFatura: How to Read Your Expense Statement.
Frequently asked questions
What is e-fatura?
e-Fatura is the Portuguese tax authority's system for tracking all invoices and receipts linked to your NIF (tax number). Every time you give your NIF at a purchase, that transaction is registered in e-fatura. These records are used to calculate your tax deductions and verify the 15% expense proof requirement under the simplified regime.
Why do shops ask for my NIF?
When you provide your NIF at a purchase, that invoice gets registered in the e-fatura system under your name. Without your NIF, the purchase doesn't exist for tax purposes, you can't claim it as a deduction, and it doesn't count toward your 15% expense proof requirement.
When do I need to review my e-fatura?
Between February 15 and 25 each year. During this window, you log into the e-fatura portal and review your expenses. Some purchases need manual categorization, the system couldn't determine if a pharmacy purchase was health or cosmetics. Expenses you don't categorize may not count toward the correct deduction.
Related terms
Portugal's 9-digit tax identification number, required for every tax-related interaction from opening a bank account to issuing an invoice.
IRSImposto sobre o Rendimento das Pessoas Singulares · Personal Income TaxPortugal's personal income tax: the annual tax that solo entrepreneurs pay on their individual income, declared each spring for the previous year's earnings.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.