If you run an Airbnb or Alojamento Local (AL) property in Portugal, you must document your accommodation services and applicable advance payments. Platform collection and payout dates do not automatically determine the invoice date.
While many hosts use invoicing software such as Vendus, you can also issue invoices directly through the Portuguese Tax Authority (AT) website at no additional cost. If you are setting up your AL, see how to register your activity with Finanças before issuing invoices.
In this guide, we'll walk through the entire process of creating a guest invoice (Fatura-Recibo) on the Portal das Finanças, including what information to enter and how to handle tourist tax.
One booking, two payments: when to invoice each amount
Split payments are the clearest reason not to treat the checkout date as the only invoicing date. Imagine a €1,000 stay: the guest pays €300 on 2 November, checks in on 9 November, pays the remaining €700 on 12 November and checks out on 16 November.
Invoice the €300 advance when it is received
The Portuguese Tax Authority says that when payment is received before the service is completed, the invoice must be issued on the date of the advance. Its invoice and receipt guidance and VAT ruling on advance payments are explicit on this point. The €300 should therefore be documented on 2 November rather than left until checkout.
Identify what the advance relates to: the booking reference, property or AL number and stay dates. That makes it possible to match the advance to the completed booking later.
Treat the second payment as another event
The remaining €700 becomes available before the stay is completed. Do not assume that check-in removes the need to deal with a payment promptly. Record the receipt date and ask your accountant or invoicing provider how the payment should be represented in your setup, especially where a platform collects the guest's money and releases it later.
The guest's card date, the platform's collection date and the date the host is considered to have received or obtained access to the funds may differ. Keep the booking confirmation, platform statement and payout record together; the platform's contractual role matters.
Show advances on the final invoice
After the accommodation service is completed, the Tax Authority's guidance says the final invoice should show the total value, deduct the advance amounts already invoiced and refer to the corresponding advance invoices. VAT is calculated on the difference. If the full €1,000 was already invoiced through the two advances, the remaining difference is zero, but the document trail should still make the complete transaction understandable.
For each instalment booking, keep one timeline with the booking date, payment and availability dates, check-in, checkout, advance-invoice numbers and final-invoice number. Test this workflow before accepting split payments at scale. EazyAL's guide to certified AL invoicing explains the available integration approach.
How to Create an Invoice on Portal das Finanças (AT)
Step 1: Log in to Portal das Finanças
Go to the AT portal and sign in using:
NIF and password
Cartão de Cidadão
Chave Móvel Digital
Once logged in, access:
Search for "Fatura" using the search bar. Click the search icon to proceed.
Select Faturas e Recibos by clicking the action link on the right "Aceder"
Once the new page loads , Click "Emitir".
After the page loads, select Fatura ou Fatura-Recibo
Step 2: Choose the Document Type
A new page will open called "Emitir Faturas".
Under "Tipo", choose the document appropriate to the transaction. A Fatura-Recibo combines an invoice and receipt; where the operation and payment do not coincide, a separate invoice and receipt may be appropriate.
A Fatura-Recibo combines an invoice with a receipt. The fact that a platform collects or transfers a payment does not by itself determine which document or date is correct. Check the arrangement and your accountant’s advice.
Information You'll Need Before Creating the Invoice
Prepare:
Guest name
Guest country of residence
Guest tax number or passport / ID number
Reservation code or any reference
Check-in date
Check-out date
Accommodation amount
Tourist tax amount
AL licence number
Step 3: Fill in the Guest Information (Adquirente)
País
Select the guest's country.
NIF ou equivalente
For foreign guests without a Portuguese tax number, enter their foreign tax number or identification number if available.
Example:
YUIYGSHSS
Nome
Enter the guest's full name.
Step 4: Select the Emission Reason
Under "Motivo de Emissão", select: Pagamento dos bens ou dos serviços
This is the normal option for completed Airbnb stays.
Do not select:
Adiantamento
Adiantamento para pagamento de despesas por conta do cliente
unless you are issuing a document before the stay occurs.
Step 5: Add the Accommodation Service
Open:
Produtos, Serviços ou Outros
Click:
Adicionar or Alterar
Fill in the fields as follows.
Tipo
Select: Serviço
Tipo Ref.
Select: Outro
Referência
Many hosts are unsure what to enter here. The reference is simply an internal identifier for the booking.
You can use:
Airbnb reservation code
Booking.com reservation code
Your own reservation number
Example:
HMAQ8AFBCJ
Using the reservation code makes it easier to match invoices to bookings later.
Descrição
Provide enough detail to identify the stay.
Recommended Description Template
For Airbnb reservations, we recommend:
Alojamento Local [Property Name]
AL [Licence Number]
[Check-in Date] - [Check-out Date]
Airbnb Reservation: [Reservation Code]
This makes future audits, bookkeeping, and reservation matching significantly easier.
Quantidade : 1
Unidade: Unidade
Preço Unitário
Enter only the accommodation amount.
Example: 532,25 €
Do not include tourist tax in this amount nor the commission. Commission is declared as Modelo 30.
Step 6: VAT (IVA)
If you operate under the VAT exemption regime (common for many AL hosts):
Taxa IVA
Select:
0%
Motivo de Isenção
Select:
IVA - Regime de Isenção - Artigo 53.º n.º 1 do CIVA
This is the most common exemption used by small AL operators.
Step 7: Add Tourist Tax as a Separate Line
Tourist tax should appear separately from accommodation revenue.
Click:
Adicionar Produto, Serviço ou Outros
Fill in:
Tipo
Impostos, Taxas e Encargos Parafiscais
Tipo Ref.
Outro
Referência
Taxa Turística
Descrição
Taxa turística não sujeita a IVA
Valor
Example:
28,00 €
Save the line.
Why Tourist Tax Should Be Separate
The tourist tax:
Does not belong to the host
Is collected on behalf of the municipality
Is not accommodation revenue
Is generally not subject to VAT
Keeping it separate makes accounting and inspections much easier.
Produtos, Serviços ou Outros Section Example
Suppose your guest paid:
Referência / Descrição | Total |
|---|---|
Accommodation | €532.25 |
Tourist Tax | €28.00 |
Total | €560.25 |
The invoice should contain:
Line 1 – Accommodation
Description:
Alojamento Local Casa da Fonte Studio
AL 158780/AL
08/06/2026 - 21/06/2026
Reference:
HMAQ8AFBCJ
Amount:
€532.25
IVA:
0% – Artigo 53.º
Line 2 – Tourist Tax
Description:
Taxa Turística
Amount:
€28.00
IVA:
Not applicable
Step 8: Final Check
Once you have completed the steps below, scroll down to the last block of the invoice and confirm it has values as seen below.
Simplify Invoicing with EazyAL
If you prefer not to enter invoices manually, EazyAL can integrate with Vendus and automatically prepare invoices using your reservation and guest check-in information.
This reduces administration time and helps ensure your guest data, tourist tax, and invoicing records remain consistent.
Frequently Asked Questions
On the Finanças portal it says the service is unavailable.
The Portal das Finanças can occasionally be unavailable. Try again promptly and contact the Tax Authority or your accountant if the interruption affects an invoicing deadline. The general deadline after a service is not a substitute for the rule requiring an advance invoice on receipt.
Do I need to issue an invoice for every Airbnb or Booking.com reservation?
Yes. Document each accommodation service and any applicable advance payments. The documents and timing depend on the service and payment facts; a platform payout is not automatically the invoicing date.
What is a Fatura-Recibo?
A Fatura-Recibo combines an invoice and receipt. The appropriate document depends on the timing of the operation and payment; platform collection or transfer alone does not settle that question.
Can I issue invoices directly on the AT (Finanças) website?
Yes. You can issue invoices directly through Portal das Finanças free of charge. Many hosts use this method, especially when managing a small number of reservations.
Do I need invoicing software like Vendus?
No. Vendus is optional. You can create invoices manually on the AT portal. However, software such as Vendus can save time by automating invoice creation and reducing manual data entry.
What information do I need before creating an invoice?
You should have:
Guest name
Guest country of residence
Guest tax number, passport number, or ID number
Reservation code
Check-in and check-out dates
Accommodation amount
Tourist tax amount
AL licence number
What should I enter in the "NIF ou equivalente" field?
For Portuguese guests, enter their Portuguese NIF.
For foreign guests, enter their foreign tax number, passport number, or identification number if available.
What should I select under "Motivo de Emissão"?
For completed Airbnb or Booking.com stays, select:
Pagamento dos bens ou dos serviços
This is the standard option for accommodation services already provided.
What is the "Referência" field?
The reference is an internal identifier that helps you identify the reservation later.
Examples include:
Airbnb reservation code
Booking.com reservation code
Your own booking reference
Example:
HMAQ8AFBCJ
Using the reservation code makes future bookkeeping and audits easier.
What should I write in the description?
Include enough information to identify the stay.
Recommended format:
Alojamento Local [Property Name]
AL [Licence Number]
[Check-in Date] - [Check-out Date]
Airbnb Reservation: [Reservation Code]
What quantity should I use?
For most bookings:
Quantidade = 1
Unidade = Unidade
The reservation is treated as a single accommodation service.
Should I include tourist tax in the accommodation amount?
No.
The accommodation amount and tourist tax should appear as separate lines on the invoice.
Why should tourist tax be shown separately?
Tourist tax:
Does not belong to the host
Is collected on behalf of the municipality
Is not accommodation revenue
Is generally not subject to VAT
Keeping it separate makes accounting and municipal reporting easier.
How do I add tourist tax to the invoice?
Create a second line under "Produtos, Serviços ou Outros" and use:
Tipo: Impostos, Taxas e Encargos Parafiscais
Tipo Ref.: Outro
Referência: Taxa Turística
Descrição: Taxa turística não sujeita a IVA
Enter the tourist tax amount collected from the guest.
Should tourist tax have VAT applied?
Generally, no.
Tourist tax is usually shown separately and is not subject to VAT because it is collected on behalf of the municipality.
What VAT rate should I select for accommodation?
If you operate under the VAT exemption regime:
Taxa IVA: 0%
Motivo de Isenção: IVA - Regime de Isenção - Artigo 53.º n.º 1 do CIVA
If you are VAT registered, consult your accountant regarding the correct VAT treatment.
Can I issue one invoice for multiple guests staying together?
Yes.
Normally, one invoice is issued per reservation, not per guest.
The invoice is usually issued to the lead guest who made the booking.
What date should I use on the invoice?
Use the appropriate transaction date based on when the accommodation service was provided and your accounting obligations.
If you are unsure, consult your accountant.
Do I need to include my AL licence number?
Yes, it is highly recommended.
Including the AL licence number helps identify the property and simplifies future audits and bookkeeping.
What are the most common invoicing mistakes made by AL hosts?
Including tourist tax in the accommodation amount
Forgetting the AL licence number
Using incorrect reservation dates
Applying the wrong VAT treatment
Issuing separate invoices for every guest in a group
Using vague descriptions that do not identify the booking
Can EazyAL automate invoicing?
Yes.
EazyAL can integrate with Vendus to automatically prepare invoices using reservation and guest check-in data.
This reduces manual work, helps avoid errors, and keeps guest reporting, tourist tax, and invoicing records consistent.
