Portugal: Requirement that tax documents contain unique codes is postponed

Portugal: Tax documents contain unique codes

The Secretary of State for Tax (“Secretário de Estado Adjunto e dos Assuntos Fiscais”) issued order 412/2020 postponing to 2022 the deadline for requiring certain tax documents to list the document’s unique code (ATCUD).


The requirement that tax documents list the ATCUD had an original effective date of 1 January 2021. This requirement has now been postponed to 1 January 2022.

However, the requirement that invoices must list the QR Code (Código de Barras Bidimensional) is still effective 1 January 2021.

Read an October 2020 report prepared by the KPMG member firm in Portugal 

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