In the following, we unveil the upcoming changes to Portugal’s invoicing requirements from 2022 regarding the QR code, ATCUD code as well as B2G E-invoices!
Portugal introduces rules regarding invoicing from 2022
Public
Portugal
Author: Kristina Dosen
Category:
General information
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2486
Content accuracy validation date:
30.11.2021
Content accuracy validation time:
11:24h
- QR code- the Portuguese government initially introduced QR codes on invoices in January 2021 but had to postpone implementation due to the pandemic. However, including a QR code on all invoices — both printed and electronic — will become a mandatory requirement from January 2022. The QR code needs to be at least 30x30mm and should be displayed on the first page of the invoice
- ATCUD code: it is a unique document number that identifies invoices and confirms their validity. (up until October 2021, it was expected that businesses would need to include an ATCUD code on their invoices from January 2022. However, the budget proposes suspending this requirement until 2023, making it voluntary up until then). But is it important to note that the tax authorities are giving businesses an incentive to implement it before 2023? Taxpayers will be able to deduct 120% of their expenses related to ATCUD implementation costs if they include the ATCUD on all invoices and relevant tax documents before 1 January 2023.
- B2G E-invoices:
- For large enterprises, B2G electronic invoicing in Portugal has been mandatory since 1 January 2021
- For medium and small-sized companies, the deadline for compliance was 1 July 2021.
From January 2022, microenterprises and public entities will be obliged to issue e-invoices in public transactions.
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