General information
- 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.
Other news from Portugal
New document was uploaded: S4F backoffice patch
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Already subscriber? LoginAre tips subject to invoice and fiscalization requirements in Portugal?

In Portugal, tips (gratuities) are considered personal gestures to employees and are not subject to VAT, nor do they need to be included on invoices. Let's delve deeper into this topic! Read more
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Already subscriber? LoginNew document was uploaded: S4F backoffice patch
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
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Already subscriber? LoginPortugal strengthens Finance portal security with Two-factor authentication.

Portugal’s Tax Authority has introduced Two-Factor Authentication (2FA) on the Finance Portal, starting with individual taxpayers, to enhance account security and prevent unauthorized access. Users will log in using their NIF, password, and a unique SMS code, provided they have a registered phone number with the authority. The Portuguese Tax Authority (AT) has introduced Two-Factor Authentication... Read more
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Starting July 1, 2025, Portugal’s Tax Portal no longer allows businesses to issue unfilled or blank invoices and invoice-receipts, requiring all documents to be completed digitally at the time of issuance. Invoices not collected by July 14, 2025, or used beyond the transitional period, will be canceled, and any unused forms must be destroyed to comply with the new rules. As of 1 July 2025, the Por... Read more
New webinar was uploaded: Recorded webinar: EV Chargin in Europe - Green Growth Meets Fiscal Reality
On June 19th, 2025, Fiscal Solutions organized a free webinar on the topic of "EV Charging in Europe—Green Growth Meets Fiscal Reality." The webinar was held by Fiscal Solutions Sales Manager Gordana Lakić. Let’s find out more on this! Read more
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Already subscriber? LoginNew document was uploaded: S4F backoffice patch
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