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Portuguese Tax Authority announces new codes for invoices

Friday 21st May, 2021

The Portuguese Tax Authority (Autoridade Tributaria e Adueneira - AT) has announced new requirement codes for invoices and relevant tax documents.

Invoices and relevant tax documents will need to include a unique document code ATCUD (Sequential Number Validation Code) and a two-dimensional bar code (QR code).

This measure aims to simplify the communication of invoices and better monitor taxpayer transactions to help combat the informal economy, fraud, and tax evasion.

The change affects all electronic invoice issuers in Portugal, who will have to adapt their invoicing systems to the new government requirements.

The implementation deadline is January 2022.

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