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Faturiza
Faturiza

Modelo 22 Ready - Because Your Invoices Are Already Organized

Faturiza captures every received invoice throughout the year — AI-extracted, stored in your own Google Drive, ready for your accounting software. When the IRC season arrives, your expense data is complete, traceable, and ready to hand to your accountant.

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What Modelo 22 demands from your books

Modelo 22 is Portugal's annual IRC corporate income tax return, due every May (statutory deadline). Your accountant uses it to declare the company's taxable income and compute the IRC owed. The core adjustment — Quadro 07 — reconciles your accounting result with the fiscal result, adding back any expenses that are not fiscally deductible under CIRC art. 23-A. Every undocumented or missing supplier invoice is a potential add-back, which increases your taxable base. Faturiza does not file Modelo 22 — your Contabilista Certificado does. What Faturiza does is ensure the underlying expense record is complete, organized, and accurate before that work begins.

How organized invoices make IRC prep easier

  • A complete audit trail, all year

    Every received invoice is captured on arrival — email, Google Drive, or manual upload — with AI extraction of supplier NIF, date, amount, and tax line. Nothing falls through the gaps come year-end.

  • No more hunting for missing invoices

    A missing supplier invoice in Quadro 07 can become a non-deductible expense — raising your taxable base. Faturiza maintains a running, searchable archive so your accountant is not chasing documents in May.

  • Expense data in your own Google Sheet

    All extracted invoice data lands in a Google Sheet you own. Your accountant can filter by supplier, date, tax rate, or amount — giving them the structured input they need for Quadro 07 without manual re-entry.

  • Export to your accounting software at any time

    AT cross-references Modelo 22 expense claims against SAF-T data held on their servers. Faturiza's structured export means your declared expenses are traceable to source documents — reducing the risk of AT queries.

  • Year-round, not just year-end

    Scrambling to collect 12 months of invoices in May is avoidable. Faturiza processes every invoice as it arrives, so the record is already complete when the Modelo 22 deadline approaches.

Frequently asked questions about Modelo 22 and expense records

Modelo 22 is Portugal's annual IRC (corporate income tax) return. Every entity subject to IRC — virtually all Lda., SA, and similar companies resident in Portugal — must file it each year, regardless of whether the year produced a profit or a loss. It is submitted electronically via the Portal das Financas, and it is the legal instrument through which companies declare their taxable income and compute the IRC they owe or are owed back.

All entities subject to IRC: Portuguese-resident commercial companies, civil companies in commercial form, cooperatives, associations subject to IRC, and stable establishments of non-resident companies with Portuguese-source income. The declaration is mandatory even for companies with no activity or that generated only losses during the year. It is prepared and submitted by the company's Contabilista Certificado.

The statutory deadline under CIRC art. 120 is 31 May each year (for entities on a calendar-year tax period). In 2026, the deadline for the 2025 period was extended by despacho to 30 June. Extensions may be granted by government despacho in exceptional circumstances — plan for 31 May as the working deadline each year. Late filing can expose the company to applicable penalties, plus compensatory interest on any unpaid tax.

Modelo 22's Quadro 07 reconciles your accounting result with the fiscal taxable base. Any expense that cannot be justified by a proper document — a supplier invoice with NIF, date, amount, and a clear business purpose — risks being classified as fiscally non-deductible under CIRC art. 23-A. Non-deductible expenses are added back to the taxable base, increasing the IRC owed. AT also cross-references declared expenses against its SAF-T database of supplier invoices. Organized, AI-captured records throughout the year reduce these risks substantially.

No. Modelo 22 must be filed by your Contabilista Certificado (CC), who is legally responsible for the declaration's accuracy. Faturiza organizes the underlying expense and invoice data — AI-captured, structured, and exportable — so that when your CC sits down to prepare the declaration, the records are already complete and in order. We handle the data infrastructure; your CC handles the declaration.

SAF-T (Standard Audit File for Tax) is the structured XML file Portuguese companies submit monthly to AT (for sales invoices). AT uses SAF-T data to cross-check figures declared in Modelo 22 — including expense claims and revenue figures. A separate SAF-T file covering accounting records (SAF-T Contabilidade) is being phased in but has been postponed. The IES annual declaration (due by mid-July, for financial statements) is also cross-referenced with Modelo 22 by AT. Faturiza's structured export of received invoices for your accounting software helps ensure your expense records are consistent with what AT can see in the SAF-T system.

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