Portugal announced novelties regarding usage of ATCUD code in 2022

Did you know if using ATCUD code on invoices and other fiscally relevant documents is obligatory or not? In accordance with the latest announcements from the Portuguese government and other relevant bodies, the obligation to use the ATCUD code on invoices and other fiscally relevant documents is optional in 2022.

The obligation to mention the single document code (ATCUD) on all invoices and other tax-relevant documents was postponed from 1 January 2021 to 1 January 2022, set forth in article 7 (3) of Decree-Law no. 28/2019 of 15 February, through Order no. 412/2020-XXII of the Secretary of State for Tax Affairs, taking into consideration the efforts that taxpayers have to make in adapting the necessary means for processing those documents to these new rules, especially in the existing pandemic context.

Also, it should be noted that the Tax and Customs Authority also clarified on its website that, while it is not adopted the ATCUD, with the introduction of the QR Code, the ATCUD field must be filled in with “0” (zero) until being operationalized.