Portuguese authorities recently published the long awaited regulation on unique ID number (ATCUD), in preparation for the entry into force of this requirement on 1 January 2021. Even though this effectively meant that a significant piece in the puzzle had now become available to the public, the Portuguese tax authority has postponed the requirement until 2022. Introduced as a concept in 2019, the ATCUD will instead be mandatory from 1 January 2022 according to the new Ministerial Order 412/2020-XXII. Consequently, the previous January 2021-deadline established by Ordinance 195/2020 has been postponed for one more year.
Source: SOVOS
