Monthly communication to the Tax Authority when I have no invoices

If you don’t issue any invoices in a given month, you must notify the Portuguese Tax Authority by the 5th of the following month to avoid fines.

1. When this communication is required
2. How to notify the Tax Authority of no invoicing

When this communication is required

Whenever you don’t issue any tax documents (invoices, invoice-receipts, credit notes, etc.) during a month, you are legally required to notify the Tax Authority of the absence of invoicing by the 5th of the following month.

You can submit this declaration yourself or ask your certified accountant to do it for you.

Failure to comply may result in legal penalties.

How to notify the Tax Authority of no invoicing

1. Go to the e-Fatura portal: faturas.portaldasfinancas.gov.pt
2. Navigate to: Faturas → Emitente → Comunicar
3. Log in with your NIF and password
4. Choose the monthly communication without invoicing option
5. Select the month for which no invoices were issued

6. Tick the declaration:

   “I declare that I did not issue, in the indicated month, any documents that are required to be communicated to the Tax Authority under Decree-Law No. 198/2021, of August 24”

7. Submit to complete the process