Legal framework
The obligation to certify invoicing computer programs is regulated in particular by Ordinance no. 363/2010, of 23 June, which regulates the regime applicable to invoicing computer programs within the scope of the Tax and Customs Authority (AT).
Later, Ordinance No. 340/2013, of November 22, introduced changes to Ordinance No. 363/2010, namely defining deadlines for internally produced programs and for versions of invoicing.
In addition, Decree-Law no. 28/2019, of 15 February, brought changes that extend the mandatory use of certified software to taxpayers without a permanent establishment in Portugal (“non-established” companies) from 1 January 2021.
Who is obliged?
[[HMLTAG20]]It is important to distinguish two “roles”:(i) the producer/developer of the software;
(ii) the user/taxable person who issues invoices or equivalent documents. user[[HMLTAG36]]An IRS or IRC taxpayer who issues invoices or other billing documents is, as a general rule, obliged to use a certified invoicing program. For example:
Ordinance No. 340/2013, art. 2nd, paragraph 1 states that IRS or IRC taxpayers who issue invoices are obliged to exclusively use invoicing programs previously certified by AT.
There are, however, exclusions: for example, subjects whose turnover in the previous period is less than or equal to €100,000, or who issue documents through automatic distribution machines, or when they provide certain services with issuing receipts, tickets, etc.
With Decree-Law no. 28/2019, this obligation also extends to entities not established in Portugal, if registered for VAT in Portugal, or that issue to the market Portuguese.
More recent articles indicate that, currently, the criterion of turnover of €50,000 or more in the previous year, or organized accounting, are indicators of mandatory use of software certificate.
For the producer/developer
For those who develop invoicing software, prior certification of the program (version) is required so that the program can be used by obligated subjects. Ordinance No. 340/2013, art. 4th states that production companies must, before commercialization, send a model declaration and the public verification key to the AT, for certification purposes. 3rd defines minimum technical requirements that the software must meet to obtain a certificate: SAF-T/PT export, asymmetric signature system, access control, prohibition of changing tax information without generating evidence, among others. produce.
Is it mandatory for all producers?
The short answer: not exactly “all producers”, but producers whose programs are intended for subjects who are obliged to use certified software. passive companies required to use certified software — then, yes, that program must be previously certified before commercialization.
If the software is internal, not commercialized, or if it is an application that does not issue invoices or billing documents (or equivalent) to customers, it may be outside the scope of certification. For example, software for payroll processing, attendance control, or software exclusively for internal use, without issuing “invoicing documents”, are generally excluded.
The producer **is not automatically obliged** to certify if the program does not have the functions that qualify it under the regime (e.g. issuing invoices/documents to the customer). Or if the user of the program is not among those required to use a certified program. However, to be able to market to obligated subjects, the program **must** be certified.
[[HMLTAG21]]Practical summary for the context of software development software
If you are a developer or company that produces software and are thinking of launching it for the Portuguese market, especially in terms of invoicing or issuing tax documents, you must consider the following:
Check that the software you are using developing falls into the category of “invoicing program” (issuing invoices, transport or shipping notes, equivalent documents). If yes, you are within the scope of certification.
Prepare to comply with the technical requirements defined in Ordinance No. 363/2010 (and amendments) — SAF-T export, digital signature, data integrity, access control, etc.
Before marketing the program, present the declaration and public key to AT, so that the certificate can be issued (the deadline is 30 days from receipt, unless tests are carried out) in accordance with art. 5th of Ordinance No. 340/2013.
If the user-client of the software is obliged to use a certified program, you are the producer, certify so that the program is eligible for that client. Otherwise, you could market an “uncertified” version to non-obligated users — but at the risk of being seen as less reliable or suffering practical complications.
If the software is for internal use only, or for tasks that do not involve issuing invoices/documents to third parties, or if the customer is covered by an exemption (low turnover, sales automatics, etc.), then there may be no immediate certification obligation. However, it is advisable to alert the customer to the risks and the legal regime.
In short, the invoicing software certification regime in Portugal places obligations on both the user and the producer. The user, if obliged (due to turnover, organized accounting or invoicing for individuals), must use a certified program. The producer, if he intends to make a program available for this type of user, must certify the software.
If you develop or are going to develop a billing program for the Portuguese market (or have a billing module in your product), then you must immediately incorporate the technical requirements and prepare the entire certification process — under penalty of significantly limiting the market usable.
[[HMLTAG8]]If your software does not issue invoices/documents or is only for internal use, or your clients are all small with exemption or reduced turnover, then there may be no certification requirement — but you may want to keep up to date as the regime evolves. For example, mandatory turnover values have been decreasing.