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 1st 2022:
- All invoices must include QR code. However, any invoices that are delivered via EDI are not obligated to include the QR code.
As of January 1st 2023:
- Relevant Invoices and tax documents must include the document code ATCUD.
Unique Document Code (ATCUD) and Two-Dimensional QR Code
ATCUD Codes included on invoices must be legible regardless of the medium in which it is presented to the customer, including invoices in both electronic and printed format. The representation of the QR code will only affect 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.
EDICOM coordinates GOVEIN2019 project (Action No: 2019-EU-IA-0046)
*The contents of this publication belong solely to EDICOM GROUP and do not necessarily reflect the opinion of the European Union.