Reserved Area
19 November 2018

Invoices: Aspects that you cannot forget

This information is aplicable at Portugal.  The information below is based on Article 23 of the IRC Code and Article 36 of the VAT Code. For the determination of taxable income, all expenses and losses incurred by the taxable person to obtain or guarantee the income subject to IRC are deductible. The following expenses and losses are considered as deductible: Those relating to the production or acquisition of any goods or services; Those relating to distribution and sale; Of financial nature; Of an administrative nature; Those related to analysis, rationalization, research, consultation and development projects; Of fiscal and parafiscal nature; Depreciation and amortization; Impairment losses; Provisions; Losses due to reductions in fair value in financial instruments; Losses due to reductions in the fair value of consumable biological assets other than multi-annual silvicultural holdings; Losses realized; Indemnities resulting from events whose risk is not insurable. All these expenses must be documented. Invoices must contain the following elements: Name or company name of the goods supplier or service provider and purchaser; Tax identification numbers of the goods supplier or service provider and purchaser; Quantity and usual denomination of goods acquired or services rendered; Amount of consideration; Date on which the goods were purchased or where the services were performed.   This publication is purely informative, and does not dispense with the official documentation due. The Domingos Salvador Accounting Office is available to assist you in these matters. Do not hesitate to contact us to schedule a meeting: +351 227537270 or
In the event of a dispute, the consumer may use an Alternative Dispute Resolution Body:

CICAP – Tribunal Arbitral de Consumo
Rua Damião de Góis, 31, Loja 6, 4050-225, Porto
+351 22 550 83 49 / +351 22 502 97 91

More information on Portal do Consumidor