efatura-reconciliation

e-Fatura Reconciliation

e-Fatura is the AT system where merchant-issued invoices tied to a taxpayer's NIF accumulate. These validated invoices feed the deduções à coleta on the IRS return. This skill reconciles raw e-Fatura data against the expected deduction buckets and surfaces problems before the Modelo 3 is filed.

Verify the income year. Bucket caps, the sector-VAT incentive percentage, and which sectors qualify are set annually. Treat all amounts/caps as "confirm for {year}" unless you have the current figure.

Deduction buckets (target classification)

Map each invoice to exactly one bucket (or mark it non-deductible):

1. Despesas gerais familiares — general family expenses (the broad default bucket).
2. Saúde — health (incl. reduced-VAT / exempt medical).
3. Educação e formação — education & training.
4. Habitação — rent (rendas) or eligible mortgage interest.
5. Lares — care homes / dependency.
6. IVA por setor — VAT incentive for specific sectors (restaurants & lodging, repairs, hairdressers/beauty, veterinary, public transport passes, etc. — confirm the year's list).

Reconciliation procedure

1. Load the data: accept a CSV/JSON export or a pasted table of invoices. Expect, per row: merchant, NIF/sector, date, amount, VAT, and the taxpayer's assigned category / pending status from the e-Fatura portal.
2. Status triage — split invoices into:
   • registered — classified and counted.
   • pending — awaiting taxpayer classification on the portal (these don't count until resolved — flag them prominently).
   • awaiting merchant — merchant hasn't communicated the invoice yet.
   • unclassified / ambiguous — sector unclear; needs a decision.
3. Classify each registered/pending invoice into a bucket above. Note where the sector code forces the bucket (e.g. a pharmacy → health) vs where the taxpayer chooses.
4. Aggregate per bucket and compare totals against the (year-verified) caps. Mark buckets that are under cap (room to add) vs at/over cap (extra invoices won't help).
5. Flag issues:
   • Pending/awaiting invoices that, if resolved, would change the outcome.
   • Likely misclassifications (e.g. a clearly-medical invoice sitting in general expenses).
   • Duplicates and refunds/credit notes that should net down a bucket.
   • Sector-VAT-eligible invoices not capturing the incentive.
6. Estimate the deductible contribution per bucket (apply the year's rules/caps; state the assumptions and mark any figure you couldn't verify).

Output

Produce a concise reconciliation:

• Summary table: bucket → invoice count → total → estimated deductible → cap headroom.
• Action list: pending invoices to classify, ambiguous ones needing a decision, suspected misclassifications, duplicates/refunds to net.
• Risks/assumptions: every cap/percentage used, each flagged "verify for {year}".

Hand the result back into the pt-irs-filing workflow (Anexo H / deductions step).