All Portuguese Invoices Must Include a QR Code and ATCUD Code
The Portuguese tax authority (Autoridade Tributaria e Adueneira - AT) announces a new requirement to include a unique document code ATCUD (Sequential Number Validation Code) and a two-dimensional bar code (QR code) in invoices and relevant tax documents.
This measure aims to simplify the communication of invoices and better monitor taxpayer transactions, thus combatting 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.
As of January 2022, all invoices must include QR and ATCUD codes, except for the invoices sent via EDI, where there is no obligation to send the QR code.
Unique Document Code (ATCUD) and Two-Dimensional QR Code
The ATCUD Codes must appear on all invoices and their legibility must be guaranteed, regardless of the medium in which it is presented to the customer, both in electronic and printed format. The representation of the QR Code on invoices only affects invoices that are presented in paper or signed PDF.
In documents with multiple pages, the ATCUD code must appear on each. The QR code can be placed either on the first or last page.
Requirements for Including ATCUD and QR Codes on Invoices
- Have a software solution certified by the AT
- Have the serial validation code assigned by the AT
EDICOM's Global e-Invoicing Platform is certified by the AT and allows for the exchange of any tax document with Portuguese companies and public institutions. It is fully integrated with the issuer’s ERP. Users can send and receive both electronic invoices with ATCUD and QR codes, as well as fiscal documents in SAF-T format. All such operations are done automatically and securely, in line with the requirements established by the AT.
*The contents of this publication belong solely to EDICOM GROUP and do not necessarily reflect the opinion of the European Union.