Requesting an invoice with a taxpayer number continues to be an important practice for many Portuguese consumers, especially when the possibility of benefiting from IRS deductions is at stake. Despite being a simple gesture when purchasing or providing a service, the CPF on the invoice helps ensure that the expense is associated with the taxpayer and communicated to the Federal Revenue Service (AT).
AT explains that, for expenses to be accepted as deductions from IRS collection, they must, as a rule, be supported by invoices, simplified invoices or receipt invoices with the NIF of the registered purchaser.
These documents must also contain acquisitions of goods or provision of services communicated electronically to the AT or issued on the Finance Portal, in accordance with the official information available on .
Why put your CPF on your invoices?
Indication of the CPF allows expenses to be recorded in the e-Fatura and can be considered in the calculation of deductions, when they meet legal requirements. At the same time, this procedure helps to make operations more transparent, as each invoice communicated contributes to the fiscal control of purchases and services provided.
Obligation to issue invoice
According to the VAT Code, taxpayers are obliged to issue an invoice for each transfer of goods or provision of services, even if the customer does not request it. This obligation applies regardless of the quality of the purchaser or recipient of the services, in accordance with article 29 of the VAT Code, available on the Finance Portal.
The invoice must be issued, as a rule, no later than the fifth working day following the moment the tax is due, in accordance with article 36 of the VAT Code. The information of the invoices must be communicated to the Federal Revenue by the 5th of the month following issuance, as the Federal Revenue itself clarifies in the e-Fatura frequently asked questions.
How to confirm that invoices have been communicated
Taxpayers can consult invoices on the e-Fatura App or on the Finance Portal, accessing the acquirer’s area. If an invoice issued with CPF is not available, the consumer can register it manually, as long as they have the document in their possession, in accordance with the instructions of the Federal Revenue Service.
There are, however, situations with their own rules. The Finance Portal clarifies that some expenses can be proven by invoices, receipt invoices, simplified invoices or other documents when the supplier is exempt from this obligation.
In health and education expenses, for example, there are situations in which receipts or equivalent documents may be relevant, as long as they meet legal requirements and allow the transaction to be identified.
When the merchant refuses to issue an invoice
Refusal to issue an invoice, when there is a legal obligation, should not be ignored. The AT clarifies that taxpayers are always obliged to issue an invoice, even when the purchaser does not require it, and must communicate these elements to the AT by the deadline set by law.
In the event of a denial, the consumer can report the situation to any Federal Revenue service, identifying the economic agent as completely as possible, including the name of the establishment, address or company name. This communication allows the Federal Revenue Service to act on the reported situation.
Requesting an invoice with CPF and confirming the documents in e-Fatura are important steps to ensure that expenses are recorded correctly for Income Tax purposes. The IRS also reminds that the taxpayer must communicate and confirm on the Finance Portal, by February 25th of the following year, whether the expenses are correctly recorded.
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