Invoicing for hotels and Local Accommodation (AL) in Portugal in 2026: certified software, ATCUD and QR, reporting by the 5th and Faturas e Recibos

Updated 9 November 2026

Anyone running a hotel or Local Accommodation (Alojamento Local) in the Algarve or anywhere in Portugal issues invoices, and the rules have changed several times since 2019. This guide sums up what the Portuguese tax portal (Portal das Finanças) says as of November 2026, with sources at the end. Where we could not confirm something, we say so. It is not tax advice: ask your accountant about your case.

When certified software is compulsory

Article 4 of Decree-Law 28/2019 (consolidated on the tax portal) requires the exclusive use of software previously certified by the Tax Authority (AT) for those who:

Had turnover above 50,000 € in the previous calendar year; or
Keep organised accounts or already use software to issue invoices (binding ruling PIV 29974, 2026).
The AT's FAQ says the conditions are not cumulative: one is enough.
A PMS that issues invoices must be AT-certified software: ask your provider for the certificate number.

Faturas e Recibos: the tax portal's app

Since 1 July 2025 (Decree-Law 49/2025, new article 4-A) taxpayers based in Portugal may use the invoicing applications provided by the Tax Authority:

Circular 25066/2025 explains their use is no longer limited to individuals, with a progressive roll-out.
On the portal: «Faturas e Recibos > Emitir». Those issuing there or in the APP-ATGO are exempt from the monthly reporting.
For one-off acts, issuing outside the system is no longer possible, according to the same circular.

ATCUD and QR code

Article 7 of Decree-Law 28/2019 requires a two-dimensional barcode (QR code) and a unique document code on the invoice:

Ordinance 195/2020 says the ATCUD must appear on all invoices and other tax-relevant documents, and series are reported to the AT before use.
There were suspensions in 2021 and 2022. We found no official text stating literally from which date the ATCUD became required; today it is a normal part of invoices from certified software.
If your software still shows no ATCUD and QR, speak to your provider now.

Reporting invoices to the AT: by the 5th

The tax portal's «Fatura e recibo» page says to report, by the 5th of the following month, the data of invoices issued in the previous month or that there were none:

The deadline moved from the 12th to the 5th in 2023 (Order SEAF 8/2022-XXIII).
You also report that there were no invoices: a seasonal AL that did not invoice in a month must say so.
Most certified software sends the SAF-T file or reports by web service; check whether yours does it automatically.

PDF invoices and e-invoicing

Article 12 of Decree-Law 28/2019 allows electronic invoices if the recipient accepts them:

Law 73-A/2025 (2026 State Budget) extended acceptance of PDF invoices until 31 December 2026, according to the Order of Certified Accountants (OCC); we could not read that article in the text published on the tax portal.
The 2027 State Budget proposal (October 2026) would extend it to 31 December 2027, according to specialist sources. It is only a proposal: check after approval.
We found no official source with a date in force for mandatory structured B2B e-invoicing.

Fines

The General Regime for Tax Offences (RGIT, article 128) provides:

Not using certified invoicing software when required: fine of 1,500 € to 18,750 €.
Using software that does not meet the requirements: the same fine.
We did not confirm the article and amount for failing to report invoices.

How iQuota helps

iQuota publishes an official page for each property with direct booking, no commission and payment at the property, read by AI assistants and search engines. You collect payment and invoice with your own software: iQuota does not issue invoices on your behalf, does not certify software and cannot guarantee that an AI will recommend your property.

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See the Founding Hotels programme

Frequently asked questions

Must a Local Accommodation in Portugal use certified invoicing software?

Yes if last year's turnover exceeded 50,000 €, you keep organised accounts or you already use software to invoice (DL 28/2019, art. 4). Otherwise you can use Faturas e Recibos on the tax portal.

What is the deadline to report invoices to the AT?

By the 5th of the following month, including reporting that there were none. Those issuing on the tax portal are exempt.

Are PDF invoices still valid?

Until 31 December 2026, under the 2026 State Budget law as cited by the OCC. The 2027 proposal would add a year, not yet approved.

What is the fine for not using certified software?

1,500 € to 18,750 €, under article 128 of the RGIT.

Sources

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