In order to declare the income obtained, Invoice to the guest through a certified program or issue of Invoice-Receipt in the Finance Portal.
By doing so through a certified program, you must report invoices later.
In the case of issuing an invoice less than € 1,000 need not identify the purchaser of the service, unless it so requests. However, in value invoices more than € 1,000 has necessarily to put the data of identification of the buyer.
In the event that the acquirer do not be portuguese and consequently do not have NIF, you can use the identification number document, such as a passport, for example.
Has this number available in the data that the guest necessarily empowered him to report to SEF.
| IMPORTANT NOTE:
Invoices are passed on to guests, and not to the sites through which reservations were collected. O acquirer it's always the reservation holder, or another indicated by him. The billable amount is actual value of the sale of the service, without discounts from Airbnb, Booking and other commissions. O deadline for invoice issuance is up to 5 business days after service (check-out) or receipt, what happens first. |
Issue of Invoice-Receipt in the Finance Portal
Learn how to fill out and send green electronic receipts in a few minutes, following these directions.
1. Access the Finance Portal
Access in www.portaldasfinancas.gov.pt and click "Sign In" in the upper right corner.
2. Sign in
When you log in, they will ask you to NIF and your access password or Digital Mobile Key.
If you do not have a password yet, place your order in New User. This will be sent to your home within a few days.
3. All Services
On the left side tab, in the sidebar, click "All Services".
4. Locate "Green Receipts" and click "Issue"
Scroll down the page to "Green receipts", the list will be in alphabetical order, below Green receipts locate "Green Invoices and Receipts"And click"Issue".
You can issue an invoice, an invoice, which corresponds to the traditional green receipt, or a receipt in case you want to issue a receipt on a previously issued invoice.
That is, if the service has been provided and has already received payment, then you must issue an Invoice-Receipt.
If you have not yet received the payment then you must issue an Invoice and then, when you receive the payment, issue a Receipt.
5. Date and type of service provision
You must first select the date of service provision and the type of document to be issued.
The Service date must be prior to current date.
6. Receipt of Receipt
Then the green electronic receipt appears, which you must complete according to your situation.
Your personal data will already be filled, however please note "Activity exercised"When issuing the Invoice-Receipt, if you have more than one.
- Select the Service Activity - In the case of Local Accommodation, select one of the following activities:
FURNISHED ACCOMMODATION FOR TOURISTS - CAE 55201
OTHER LONG TERM LODGINGS - CAE 55204
Refer to this article which ones CAE codes indicated for the Local Accommodation activity, how does the start of activity and / or adds a new PPA your current activity.
- Enter the NIF of the guest / entity to which he rendered the service.
If the guest do not go to Portuguese, click the box next to it, choose the corresponding country, and in the NIF field, place, for example, the passport number.
- Select in "Importance received as a", in the case of Local Accommodation, "Payment of goods or services".
- Write the Service description provided:
Example: "Provision of a Local Accommodation Service from __ / __ / ____ to __ / __ / ____, provided at the Local Accommodation registered with number _____ / AL, located at the address: _____________"
- Enter the Reservation Value: You must enter the final amount that the customer will pay, that is, the amount that charges effectively per night, including some additional fee that covers the platforms.
- Select the VAT scheme If you have Category B income below € 10,000 and you are exempt from VAT under Article 53 of the VAT Code, you should choose the option "VAT - exemption regime [article 53]".
If you are not exempt you must select the percentage of VAT due.
The VAT rate in mainland Portugal for accommodation services is 6%, in Madeira 5% and in the Azores 4%.
NOTE: Note these questions because the "Base Amount" should be the gross amount and not the final amount you charge the customer. Only after these taxes is that the amount presented should match the final amount charged to the customer.
- Select the Basis of incidence in IRS.THE Local Accommodation activity is exempt, this is, without retention, you should then choose the "Waiver of retention - art. 101b, paragraph 1, al. (a) and (b) of the CIRS ".
The article governing this retention waiver is the Article 101-B of the CIRS.
- Choose the Withholding tax on IRS.Se is not exempt, there is IRS withholding tax whenever the entity to whom you are issuing the invoice has organized accounting.
You must select the retention rate (usually the value to retain is 25% for the IRS Category B taxpayer and the Simplified Regime).
You can check your status in Personal Data, Other Activity Data, in the upper right corner of the page.
Case be exempt, you do not need to put anything, because the field itself is blocked.
- Usually the Stamp duty stay in white or zero, being used only in notarial acts.
7. Print or save the receipt
After confirming and submitting the green receipt, you must print the receipt or save the document in pdf and send it to the guest.
You can always check the green receipts issued in Browse> Invoices and Green Receipts> Inquire.
By selecting the desired receipt and clicking on Print, you can also save in pdf.
You can also Cancel a green receipt. Click here to know how.
Example of filling:
VAT exempt
VAT liability
The deadline for issuing the invoice is up to 5 business days after the service (check-out) or receipt, whichever comes first.
This article has as source of information the AL Clarifications.