Because 2023 is rapidly approaching, it is necessary to remind everyone that the ATCUD code will be mandatory to implement beginning in January 2023. In other words, ATCUD must obligatorily appear, and be in perfect legibility, on all invoices and other tax-relevant documents, whether issued by invoicing software programs, other electronic means (such as cash registers, electronic terminals, or electronic scales), or pre-printed documents in typography autorized. In documents with more than one page, the ATCUD must appear on all of them and, when applicable, immediately above the QR code. The ATCUD code can be used now because it is still voluntary, but it will become mandatory in 2023.
Preparations in Portugal for the mandatory ATCUD code in 2023
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1190
Content accuracy validation date:
23.11.2022
Content accuracy validation time:
08:20h
We can define the unique document code (ATCUD) as a code that makes it possible to uniquely identify a document, regardless of its issuer, type, and series used. ATCUD is a mandatory measure enacted by Decree-Law No. 28/2019 on February 15, 2019, and subsequently regulated by Ordinance No. 195/2020 on August 13, 2020.
Before starting the invoicing process, taxable persons must electronically communicate to the Tax Authority (AT) the identification of the series used in issuing invoices, for each establishment and the means of processing used. Also, for each series of documents, AT assigns a code, which must be part of the document's unique code.
The first step is to prepare the conditions so that billing software can register a series through an authorized user. To do so, the user must access the Finance Portal, ensure access to 'WSE" (Communication and Series Management) by Web Service as one of the authorized operations for that user, and perform other mandatory requirements.
Other news from Portugal
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
Portugal's deposit and refund system in 2026 and its impact on fiscalization
Portugal
Author: Nikolina Basić
Portugal will launch a nationwide Deposit and Refund System (DRS) on 10 April 2026, introducing a 10-cent refundable deposit on certain non-reusable beverage containers to boost recycling and support the circular economy. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Portugal's 2026 Budget brings VAT cuts for agriculture, art, and game meat.
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal’s 2026 Budget introduces multiple VAT reductions effective 1 January 2026, expanding the application of the reduced 6% rate across agriculture, art, and specific food products. Key measures include cutting VAT to 6% for olive oil production, art gallery sales, and game meat, while extending existing VAT exemptions for agricultural inputs and pet food for animal welfare associations until... Read more