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).

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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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