Portugal Invoicing
Invoicing B2B commissions: customers in Portugal
You receive affiliate, referral or lead-generation commissions. Identify what each payment rewards and the business that owes it to you before organising invoices and the supporting transaction records.
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Start with the event that earns payment
A commission may depend on a sale, an accepted lead or a signed customer. Retain the agreement defining that event, approvals and reversals. Identify your contractual customer: an advertiser, network or another business. The visitor clicking a link and the purchaser of the final product are not necessarily your customers. Also distinguish operating your own media from running a campaign for a client, since the actual activities need appropriate descriptions before their treatment is assessed.
- Agreement and the event triggering remuneration.
- The debtor entity and customer establishment country.
- Approvals, reversals and payment records.
Locate the service before choosing its treatment
For a supplier established in Portugal and a Portuguese customer, start with article 6 of the VAT Code. The general rules locate B2B services received by a Portuguese establishment and B2C services supplied from Portugal in Portugal, subject to specific categories. That location alone does not determine a rate or exemption. Have the offer, seller’s VAT regime and precise territorial location examined where relevant before configuring invoices. A domestic customer address is one input to the review, rather than a complete tax determination.
Prepare a consistent invoice and supporting file
Connect each sale to an agreement or order, a period and evidence of delivery. Gather seller and customer identifiers, amounts, currency and payment terms. Have the VAT wording or applicable basis checked before reusing the template. Keep credit notes and corrections with the relevant invoice. A bank statement confirms a payment but does not, by itself, explain the service or its treatment. Test the document flow with one complete transaction before relying on it for a larger set of customers.
Connect approval, documentation and settlement
Prepare one complete example: approved event, commission statement, invoice or document issued under the agreement, then settlement. If the network produces a document in your name, have the arrangement and its consistency with applicable obligations examined. Keep adjustments visible rather than erasing them from the total. Foreign-currency commissions may also involve payment fees. Show those amounts separately to explain the balance received and preserve the connection between the original event and the final bank entry.
Portugal
Before you incorporate
Registering as self-employed and incorporating a company are different routes. The choice depends on how your business actually operates. A Portuguese company alone does not determine your tax residence or the treatment of every source of income.
Information to gather
- Your country of residence and where you actually work.
- A description of the services or products you sell.
- Whether your customers are businesses or individuals, and their countries.
- Any shareholders, existing business structure and your planned timing.
Sources and references
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