The importance of including the taxpayer number (TIN) on the invoice has been gaining prominence among Portuguese consumers, being a topic that continues to raise doubts on a daily basis. The Tax Authority has reinforced this message to highlight the fiscal and civic impact of this apparently simple gesture.
In relation to this topic, the Tax and Customs Authority clarifies that indicating the tax identification number on invoices allows expenses to be considered in deductions from IRS collection, while ensuring that the tax paid actually reaches the State. In a recent publication, published on the social network Facebook, AT recalled that each invoice issued with a NIF contributes to greater rigor in the tax system.
Why put the NIF on invoices
AT highlights that this procedure promotes tax justice, combats fraud and evasion and reflects a civic commitment on the part of taxpayers. Furthermore, it facilitates the control of deductible expenses with the IRS, ensuring that all eligible purchases and services are recorded correctly.
Obligation to issue invoice
According to the Saldo Positivo portal, cited by Notícias ao Minuto, whenever a commercial transaction takes place or a service is provided by self-employed workers, sole proprietors or companies, it is mandatory to issue an invoice, be it a simplified invoice or receipt. This requirement applies even when the customer does not request it, as provided for in the VAT Code.
Invoices must be communicated to the Tax Authority by the fifth business day after their issuance, in accordance with article 36 of the VAT Code. Failure to comply with this obligation, whether due to lack of issuance or delay in communication, can result in fines ranging between 300 and 3,750 euros. Consumers who do not require an invoice may also be fined between 150 and 2,000 euros.
How to confirm that invoices have been communicated
Taxpayers can consult the record of their invoices on the e-Fatura Portal at the end of the month following issuance. If an invoice is not registered, it is possible to manually enter it in the personal area of the portal, ensuring that the expense is accounted for, says the same source.
Some activities, such as those provided for in article 9 of the VAT Code, are not required to issue an invoice. Among them are doctors, psychologists, nurses or tutors, who must issue a receipt for the payment received. Street sales, vending machines, transport or show tickets are also exempt from this obligation.
When the merchant refuses to issue an invoice
Refusal to issue an invoice is illegal. According to the same source, whenever a trader or service provider refuses to issue this document, they are failing to declare the commercial operation and may avoid paying the respective taxes.
In this situation, the consumer must file a complaint in the Complaints Book and report the incident to the Tax Authority.
A simple practice with direct impact
According to , indicating the NIF on invoices and requiring its issuance are fundamental steps to guarantee fiscal transparency and ensure compliance with the law. For taxpayers, this practice also represents the most effective way of ensuring that all expenses are duly considered by the IRS.
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