In Portugal, a sale can be documented with a simplified invoice (FS), an invoice-receipt (FR) or an invoice (FT). Choosing one depends on the total amount, the type of sale, the buyer and when the payment is received. Choosing it is the taxpayer's responsibility, so we recommend confirming it with a tax advisor.
| Type | Use | Total amount limit | API |
|---|---|---|---|
| FS (Fatura Simplificada) | Point-of-sale sales | 1,000 EUR if the document has goods only, sold by a retailer to a consumer. 100 EUR in all other cases, including any document with a service. |
RECEIPT with simplified_invoice: true
|
| FR (Fatura-Recibo) | Invoice and receipt in the sense of a proof of payment in one document. The issue date and the payment date must be the same | None |
RECEIPT with simplified_invoice: false
|
| FT (Fatura) | Full invoice, valid for all VAT operations | None | INVOICE |
By default, the transaction type RECEIPT in SIGN PT issues an FR. Set simplified_invoice: true to issue an FS.
FS limits
- The limits apply to the total of each document, for B2C and B2B sales (Art. 40 CIVA).
- SIGN PT cannot tell what type of issuer a taxpayer is, so it only enforces the 1,000 EUR limit. Verifying whether the 100 EUR limit applies is the taxpayer's responsibility.
- Above the FS limit, issue an FR or an FT.
When to use an FR
The FR documents a sale that is invoiced and paid at the same moment. It has no value limit, so it is commonly used for services paid at issue above the FS limit. It cannot be used when the payment is received at a different time.
When to use an FT
Use an FT when the buyer is a business, when the total is above the FS limit, or when the payment arrives after the invoice. When the payment arrives after the invoice, send the unpaid amount as OUTSTANDING and issue the receipt (RG) afterwards with a PROOF_OF_PAYMENT operation that references the FT record.
On how to include the buyer information in the API, see SIGN PT - How to identify the buyer in the API?