Portugal – Introduction of single document code (ATCUD) in invoices postponed to 1.01.2022

© Catarina Mantero

Portugal – Introduction of single document code (ATCUD) in invoices postponed to 1.01.2022

In recognition of the restrictions imposed by COVID-19 in the implementation of new invoicing rules, Dispatch 412/2020.XXII of the Portuguese Tax Secretary of Tax Affairs published on 26 October, determines that:

  1. The introduction of the single document code (ATCUD) in invoices and other tax relevant documents is postponed from 1.01.2021 to 1.01.2022.
  2. Communication of invoicing series number to the Authorities to obtain the ATCUD should be operational for use by taxpayers as of 1.06.2021.
  3. The Portuguese Tax Authorities will reinforce their support to taxpayers with the aim to implement the bi-dimensional QR code in invoices and tax relevant documents as of 1.01.2021, notably by issuing, with immediate effects, FAQ’s and generic guidance on this matter. In this respect, it should be noted that the bi-dimensional QR code should be implemented in invoices and other relevant tax documents produced by certified software.

You can check more information about the regulation of these new requirements in the following guidelines:

Portugal – Invoicing Requirements_QR Code_Single Document Code.


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