IRS

Invoices missing from e-Fatura: what to do

By Simples IRS teamPublished 11 November 2026Updated 11 November 20266 min read

Who this is for

This guide is for anyone who cannot find in e-Fatura an invoice they have in hand, whether a personal expense or, if you are on recibos verdes, a business expense. To validate and classify the invoices that are already there, use the e-Fatura guide.

Why the invoice does not appear

It is still within the seller’s deadline. Whoever issues the invoice must report it to the AT by the 5th of the month after it was issued (Decreto-Lei n.º 198/2012, article 3(2); AT FAQ no. 4932).
You did not give your NIF. Without your number on the invoice, the seller reports it, but it is not linked to you (AT FAQ no. 4918).
The seller did not report it. The 5th has passed and it is still missing. This is the case this guide deals with.
It is there, but pending. If the seller has several activities, or if you are self-employed, the invoice appears with pending information. It is not missing: you have to classify it (AT FAQ no. 4927).
It is an electronic rent receipt. These receipts do not appear in the e-Fatura tiles during the year; the AT adds them by 15 March of the following year (AT FAQ no. 4931).

Step by step on the Portal das Finanças

Wait until the 5th of the following month. Before then, the seller is still within the deadline.
Look for the invoice in Verificar Faturas. In e-Fatura, open Faturação > Adquirente > Verificar Faturas (check invoices). In the e-Fatura app, it is under «As minhas faturas» (my invoices) (AT FAQ no. 4921). Check the date and the seller’s NIF.
If it is not there, register it. Open Faturação > Adquirente > Registar Faturas (register invoices) and type in the details of the invoice you have. In the e-Fatura app, choose «Registar» and scan the invoice’s QR code, the square of dots printed on the paper (AT FAQ no. 4925).
Check it is correct. The invoice then appears in Verificar Faturas, alongside those reported by sellers (AT e-Fatura leaflet). If the seller reports it later, you may see two lines: «Comunicação Emitente» (seller’s report) and «Comunicação Adquirente» (buyer’s report). If they match, do nothing. If they differ, open the invoice details and use «Remover» (remove) on your report (AT FAQ no. 4926).
Classify it. Choose the right sector. If you are on recibos verdes, say whether the expense belongs to your activity, fully or partly, in Faturação > Adquirente > Resolver Pendências (resolve pending items) (AT FAQ no. 4924). If you made a mistake, use «Alterar» (change) in Verificar Faturas (AT FAQ no. 4928).
Keep the paper copy for 4 years, counted from the end of the year of purchase. The AT may ask for it (AT FAQ no. 4930; Decreto-Lei n.º 198/2012, article 3(6)).
Do everything by the end of February of the following year. The AT calculates deductions with the invoices reported by that date (CIRS, article 78-B(5)). The exact date for 2026 invoices is in the deadlines in the e-Fatura guide.
Check the amounts in March. The AT shows the deductions on the Portal by 15 March (CIRS, article 78-B(6)). See them in Deduções à Coleta (tax deductions); business expenses are in Despesas afetas à atividade (expenses assigned to the activity). If an invoice you registered is missing, see what to do after the deadline.

Invoices without your NIF

Forgot to give your tax number? You can still register the invoice, but only in the e-Fatura app, by scanning the QR code (AT FAQ no. 4920). The law says that, to get the deduction, you should ask for your NIF on the invoice, but it also accepts reporting it without a NIF through the QR code or the unique document code (CIRS, article 78-B(3)). This has worked since 2023, when invoices started to carry the ATCUD (AT e-Fatura leaflet). If you are on recibos verdes, the ATGo app also registers expenses through the QR code.

Invoices from another country

Health, education and housing expenses incurred outside Portugal are registered separately: in Faturação > Adquirente > Registar Faturas, choose «Fatura emitida no estrangeiro» (invoice issued abroad), fill in the details and click «Guardar» (save) (AT FAQ no. 4929).

What if you were not given an invoice?

Anyone who sells goods or provides services must always issue an invoice, even if you do not ask for one (AT FAQ no. 4932). If they refuse, you can report the refusal at any AT service desk. Identify the seller as well as you can: name of the business, address and anything else you know (AT FAQ no. 4933).

Example: what a missing invoice is worth

It depends on your case. Two examples with the 2026 rules:

Situation	What you lose if the invoice does not count
€100 supermarket invoice (general household expenses)	35% of the amount: €35.00 of deduction, if you have not yet reached the €250 limit per person filing the IRS return (CIRS, article 78-B(1))
€600 of business invoices, with €40,000 of services in the article 151 table	€1,412.91 was missing to reach the 15%; without these invoices €600.00 remains unjustified and the estimated IRS rises from €5,244.31 to €5,427.91: about €183.60 more

The second case comes from the recibos verdes tax calculator and is the example in the simplified regime expenses guide, where we explain the 15% rule (CIRS, article 31(13)(e)). For business expenses, the deadline to identify them on the Portal is the same: the end of February (article 31(15)(a)).

If the deadline has passed: complaining

Until 31 March of the following year you can complain about the calculation of deductions (CIRS, article 78-B(7)). According to the AT e-Fatura page, this applies to general household expenses and to the expenses for requesting invoices (restaurants, hairdressers, car repairs, etc.).
Where: on the Portal das Finanças, in Reclamações de Despesas para Deduções à Coleta (complaints about expenses for tax deductions).
Who: each taxpayer complains for themselves, including dependants, logging in with their own NIF and password.
Health, education, rent and care homes follow another route, in the IRS return itself. We explain it in how to complain, in the e-Fatura guide.
Business expenses: in the simplified regime you can declare the amounts in Anexo B, and those amounts replace the AT’s; you must be able to prove them (CIRS, article 31(16)). See the step-by-step guide to table 17 and filing your IRS return.

Common mistakes

Registering the invoice before the 5th. If the seller reports it afterwards, you end up with two lines and have to check whether they match. Wait for the seller’s deadline.
Typing the details wrongly on the Portal. In the app, scan the QR code.
Throwing away the paper copy after registering the invoice. Keep it for 4 years.
Registering and not classifying: if the invoice stays pending, or in the wrong sector, it may count for less.
Leaving everything until the end of February. Check e-Fatura every now and then during the year, including your children’s NIFs.

Add the deadlines to your phone calendar

Frequently asked questions

How long does an invoice take to appear in e-Fatura?

The seller has until the 5th of the month after it was issued to report the invoice to the AT (Decreto-Lei n.º 198/2012, article 3(2)). Once reported, the invoice is available in e-Fatura.

How do I register an invoice that does not appear in e-Fatura?

On the Portal das Finanças, go into e-Fatura and open Faturação > Adquirente > Registar Faturas, with the details of the invoice you have. In the e-Fatura app, choose «Registar» and scan the invoice’s QR code.

Can I register an invoice without my NIF?

Yes, but only in the e-Fatura app, by scanning the invoice’s QR code (CIRS, article 78-B(3)). On the Portal, the Registar Faturas option is for invoices issued with your NIF that you have in your possession.

Until when can I register missing invoices?

Until the end of February of the year after the invoice was issued. The AT calculates deductions with the invoices reported by that date (CIRS, article 78-B(5)).

How long do I have to keep the invoice I registered?

4 years, counted from the end of the year in which you made the purchase. The AT may ask you for the paper copy.

The invoice appears twice, with different amounts. What do I do?

If your report differs from the seller’s, open the invoice details in Verificar Faturas and use «Remover» on your report. If they match, do nothing.

The deadline has passed. Can I still do anything?

Until 31 March of the following year you can complain about general household expenses and the expenses for requesting invoices, on the Portal das Finanças. Each taxpayer complains for themselves, including dependants.

The seller refused to issue an invoice. What do I do?

You can report the refusal at any AT service desk, with the name of the business, the address and anything else you know.

Official sources

Every figure on this page comes from these sources (official documents, in Portuguese). Updated on 11 November 2026