To be in compliance with the current legislation, the Single Document Code (ATCUD) is an element that will become mandatory on invoices and other fiscally relevant documents (invoices, simplified invoices, debit notes or credit notes, and all other tax-relevant documents, including transport documents, conference documents, and receipts,) as of 2023. (Initially, the ACTUD was to enter into force in January 2022).
What else do you need to know when it comes to ATCUD?
Reminder about the obligatory ATCUD code on invoices from 2023
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1262
Content accuracy validation date:
06.10.2022
Content accuracy validation time:
08:10h
We can define this code as a unique code composed of the series validation code and the sequential number of the document within the series, assigned by the Tax Authority. This series validation code will consist of a set of at least eight characters and will make it possible to identify a document regardless of who issues it, and which type or series is used. It has the format "ATCUD:CodigodeValidação-NumeroSequential". It will be presented along with the QR code, which is already mandatory to be presented on invoices from 2022.
It is important to note that it must be perfectly readable, regardless of the medium in which it is presented to the customer, and must contain the following elements:
- code for series validation;
- The sequential number of the document within the series.
If documents have more than one page, the ATCUD must appear on all pages of invoices and other tax-relevant documents and, when applicable, must be positioned immediately above the QR Code. While it is not in operation, both the SAF-T and the QR code must indicate " zero" in the ATCUD field, as indicated in the Finance Portal.
Other news from Portugal
Portugal extends the April invoice reporting deadline due to the May holidays
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal has extended the deadline for April 2026 invoice reporting to eight days into May, due to public holidays affecting compliance, allowing businesses to submit without penalties. Portugal has announced a short extension for reporting April invoice data, following the impact of public holidays at the start of May 2026.As May 1 is a public holiday, followed by a weekend, businesses effectivel... Read more
Extension of invoicing delivery in Portugal due to Easter holidays
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal has temporarily extended the deadline for submitting March 2026 invoice notifications to April 8, 2026, allowing businesses to report invoices to the Portuguese Tax Authority without penalties due to the Easter holiday period. The Portuguese government has announced a temporary adjustment to invoice notification deadlines due to the Easter holiday period. Recognizing that many citizens ar... Read more
Audit procedure in relation to fiscalization rules in Portugal
Portugal
Author: Nikolina Basić
Under Portugal’s fiscalization audit rules, taxpayers may be notified of an inspection at its start or in advance, and if it cannot proceed immediately, they must provide requested documentation within 2–30 days. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
The Portuguese Finance portal launches a new "Tax Information" page in English.
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal’s Finance Portal has launched a new English-language “Tax Information” section, replacing the former “Portuguese Tax System” page to improve transparency, accessibility, and usability for foreign citizens. The updated section offers clearer navigation and dynamic content covering key tax topics for individuals and businesses, with additional information to be added progressively as user n... Read more
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Portuguese Tax Authority Announces January 2026 Brief E-Invoicing Tolerance Period
Portugal
Author: Tara Nedeljković
Portugal’s Tax Authority has granted a brief tolerance period by extending the deadline for reporting December 2025 invoice data to 9 January 2026, allowing all compliant submissions by that date to be treated as on time and penalty-free. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Portugal extends deadline for December 2025 invoice reporting
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal has granted an exceptional extension allowing December 2025 invoices to be reported without penalties until 9 January 2026, instead of 5 January, for all taxable persons submitting data via certified invoicing software or SAF-T (PT). The Portuguese Secretary of State for Tax Affairs has issued Despacho No. 166/2025-XXV, granting an exceptional extension for the communication of invoices r... Read more