Billing Information Notice

According to Portuguese tax legislation (VAT Code and Decree-Law No. 28/2019), invoices must be issued with the correct tax details at the time of issuance.

For this reason, it is not possible to change or add the tax identification number (NIF), name, or address after the invoice has been issued.

Credit notes can only be issued in legally valid situations, such as material errors, sale cancellations, or refunds.

Please note that providing the correct billing information is the client’s responsibility, and it must be submitted at the time of booking or before check-out.

This policy fully complies with Portuguese tax law and ensures transparency in our billing procedures.

Thank you for your understanding and cooperation.

Hotel São Mamede Estoril

1.⁠ ⁠Compliance with Portuguese tax law

Decree-Law No. 28/2019 and the VAT Code (CIVA) stipulate that:

Invoices must be issued at the time the service is provided (check-out, for example) with complete and correct tax information.

Credit notes may only be issued to correct material errors or cancel transactions, not to include data omitted by the customer (such as their tax identification number).

 This means that if the customer did not provide their tax identification number before the invoice was issued, the hotel cannot legally change the invoice afterwards.

2.⁠ ⁠Traceability and control by the Tax Authority

The certified invoicing system automatically communicates each invoice to the Tax Authority (TA).

After that, any change requires valid justification and may be audited.

Issuing a credit note just to insert a late tax identification number could be considered a tax irregularity.

 Hotels avoid this to ensure transparency and compliance with AT rules.

 3. Customer responsibility for tax data

Hotels inform customers in advance — in the Terms and Conditions, on the booking form or at check-in — that:

‘Billing details must be provided at the time of booking or before the invoice is issued.’

Therefore, the customer is responsible for providing their tax identification number or tax name, and the lack of this information does not oblige the hotel to correct the invoice later.

 4. Prevention of fraud and misuse of tax identification numbers

Leading to the allocation of expenses to the wrong taxpayers;

Being used for undue tax deductions (e.g., entering a company's tax identification number in personal expenses).

 The rule prevents this type of risk, protecting both the hotel and the tax system.

5.⁠ ⁠Uniformity and best practices in the sector

All certified hotels in Portugal follow this practice, as guided by:

The Tax Authority;

Certified auditors and accountants;

And certified invoicing software (which blocks changes after issuance).