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e-Fatura Portugal 2026: how to validate invoices and deadlines

Updated 25 October 2026· Checked against official sources

Ler em português

e-Fatura is the system of the tax authority (AT) that receives every invoice issued in Portugal. When you ask for an invoice with your NIF (your Portuguese tax number), the invoice appears in your personal area and counts for IRS deductions. Validating invoices makes sure each expense goes to the right category.

What is e-Fatura and what is it for?

Shops and service providers report their invoices to the AT. As a consumer, you use e-Fatura to:

1. See the invoices issued with your NIF.
2. Classify pending invoices (when the seller has more than one activity and the AT does not know which category the expense belongs to).
3. Add invoices that the seller did not report.
4. See your deduction amounts before you file your tax return.

The amounts go automatically into your annual return (Modelo 3). See our guide on how to file your IRS tax return.

What are the expense categories?

Each invoice is classified in a category. The main ones are:

For general family expenses, the official rule is:

Expenses that count in other categories (health, education, housing) are not counted again as general expenses.

Example (illustrative): a couple filing together with 1 000 € of general expenses each gets 35% × 1 000 € = 350 € per person, but the limit is 250 € each. Total deduction: 500 €.

How do I validate pending invoices?

1. Log in to the Portal das Finanças, or go directly to faturas.portaldasfinancas.gov.pt, with your NIF and password or Chave Móvel Digital. If you do not have a password, see how to log in to the Portal das Finanças.
2. Choose Consumer › Pending invoices (the portal shows a warning when there are invoices to classify).
3. Open each invoice and choose the correct category (for example “Health” for a pharmacy that also sells cosmetics).
4. If the expense belongs to another family member, or was made for a freelance activity (recibos verdes), say so on the invoice.
5. Save. The invoice is no longer pending.
6. At the end, check Deduction of expenses to confirm the totals by category.

Each family member with their own NIF must validate their invoices in their own area.

What are the deadlines for 2026 and 2027?

Article 78-B of the IRS Code sets the calendar:

This means that invoices from 2026 must be classified in early 2027. In recent years the AT has given 25 February as the date for pending invoices, sometimes with an extension.

Do not wait for the last day: the portal is often slow near the deadline. After that, the IRS return is filed between 1 April and 30 June.

Can I use invoices without a NIF?

According to art. 78-B, the buyer should ask for the NIF to be on the invoice. Even so, invoices without a NIF can be reported to the AT with the QR code or the document’s unique code (ATCUD), for example with the e-Fatura app.

If an invoice with your NIF does not appear in the portal, you can add it manually under Consumer › Register invoices.

What if the amounts are wrong?

1. First check whether there are still pending invoices or invoices in the wrong category.
2. If the amounts published by 15 March are not correct, complain by 31 March on the Portal das Finanças.
3. In some cases you can also enter the amounts manually in your return instead of accepting the AT’s amounts, but you must be able to justify them.

Common mistakes

• Not asking for the NIF when you buy. Without a NIF, the expense does not appear in your area.
• Leaving invoices pending. A pharmacy invoice that is not classified may not count as health.
• Classifying everything as health. Cosmetics or supplements without a prescription are not health expenses.
• Mixing business expenses. If you issue recibos verdes, mark invoices that belong to your professional activity.
• Thinking you must validate every invoice. Only pending invoices need action.