Portugal – Obligation to include a QR Code on invoices and postponement of the compulsory ATCUD Code

As a reminder, companies not established in Portugal that are liable for VAT are obliged to include a QR Code on their invoices as from 1 January 2022.

However, the obligation to put the ATCUD code on the invoice, originally planned for 1 January 2022, is postponed to 1 January 2023.

For more information, please contact us.

Source: Autoridade Tributária e Aduaneira (in Portuguese)