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Invoicing requirements: ACTUD code and QR code

Invoicing requirements: ACTUD code and QR code

The Order now published will enter into force on 1 January 2021.

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Following the entry into force of the obligation of invoices and other relevant tax documents to include a two-dimensional bar code (QR code) and a single document code (ATCUD), established in paragraph Article 7 (3) of Decree-Law no. 28/2019, of 15 February, Order no. 195/2020, of 13 August, establishing the requirements for the creation of the referred ATCUD and QR codes, was recently published. 

The aforementioned Order establishes that ATCUD, to be mentioned in all documents, shall be composed by a series validation code and a sequential number (inside the series), which must comply with the following format "ATCUD: SeriesValidationCode-SequentialNumber". In order to obtain the validation code, taxpayers must inform the Portuguese Tax Authorities of the series used, being afterwards returned the respective code for each series.

Regarding QR Code, it is expected the publication of the technical specifications (not yet available in the Web Portal).

The Order now published will enter into force on 1 January 2021.

© 2020 KPMG PORTUGAL – S.G.P.S., S.A., a Portuguese company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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