Monthly communication to the Tax Authority when I have no invoices
How can I report the absence of invoicing?
You can report the absence of invoicing directly on the E-Fatura portal. Alternatively, your certified accountant can handle this communication on your behalf.
This communication must be done by the 5th day of the following month in which no invoices were issued.
How to communicate it
- Log on to the E-Fatura Portal here;
- Navigate to Invoices -> Issuer -> Report;
- Enter your NIF and password to access the Portal das Finanças;
- Choose the monthly communication option for non-invoicing;
- Select the period without invoicing;
- Choose the option "Declaro que não emiti, no mês indicado, Documentos cuja obrigação de comunicação à AT esteja prevista no Decreto-Lei n.º 198/2021, de 24 de agosto”;
- Simply submit the communication to finalize.
Non-compliance with this tax obligation may lead to penalties. Ensure timely submission to avoid any legal consequences.
This communication must be done by the 5th day of the following month in which no invoices were issued.