Purpose -This study analyzes citizens' behavior in relation to sales invoices in the context of collaborating with the Portuguese Tax Administration on tax compliance. Specifically, we address two research questions: i) we identify the determinants that lead to individual taxpayers requesting invoices with(out) a tax identification number, and ii) we identify the sociodemographic characteristics that are associated with these behaviors.Theoretical framework -This research draws on the insights of tax compliance and empirical work on the motivations for taxpayers to request a sales invoice.Design/methodology/approach -The study uses the survey method and data were collected through a questionnaire made available on an electronic platform. The study applies principal component analysis and cluster analysis to a sample of 240 Portuguese individual taxpayers.
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