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Activity Feed Forums EU Member States Portugal Unique Document Code (ATCUD) and QR Codes on invoices in Portugal

  • Unique Document Code (ATCUD) and QR Codes on invoices in Portugal

    Posted by Luca on 18 August 2021 at 10:40 am

    I understand that new requirements to use Unique Document Codes and /or QR Code for point-of-sale (POS) transactions are to be used in Portugal as some stage in 2022. Does anyone have further details about the implementation of this or the timing for it to go live and what is involved for small businesses in general? Also, I am bit concerned about potential changes in the format of tax receipts or tax invoices and what type of information needs to be on there to satisfy the Portuguese tax authorities. Any practical information on the above would be much appreciated.

    Fatima replied 2 years, 9 months ago 2 Members · 1 Reply
  • 1 Reply
  • Fatima

    18 August 2021 at 2:41 pm

    ATCUD (document identification number) and QR codes on invoices will become mandatory in Portugal starting from January 2022.

    Firstly, the ATCUD is a unique document number, which identifies invoices and confirms their validity. Businesses (i.e. Portuguese taxpayers / VAT registered persons) will be provided with an ATCUD code by the Portuguese tax Authority to include on invoices before issuing. Note that ATCUD codes will be mandatory for all invoices.

    In addition, QR codes will be mandatory for all invoices, excluding those transmitted by an EDI (electronic data interchange) system. Businesses (local and foreign companies who are VAT registered in Portugal) will also need to add QR codes to their invoices using certified invoicing software (QR code needs to be at least 30x30mm and displayed on main page of invoice).

    The QR codes contain structured invoice data for processing by IT systems and mapping for SAF-T purposes. For example:

    • A – The TIN (tax identification number) of the issuer
    • H – ATCUD
    • I7 – Tax base – standard rate
    • I8 – Tax amount – standard rate
    • IR – Software certificate number.

    Given the digital nature of the changes and complex implementation requirements, it would be advisable to consider your invoicing process at the earliest opportunity.

    It is also worth noting that taxpayers who implement QR codes before the end of 2021, will be able to deduct related costs at a rate of 120% per the implementation incentives offered by the Portuguese tax authorities.

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