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Tax authorities issued clarification on the implementation of the QR code: – VATupdate
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Tax authorities issued clarification on the implementation of the QR code:

wo-dimensional Bar Code – invoices and other fiscally relevant documents.
Two-dimensional Bar Code (QR Code)
The Two-dimensional bar code (QR Code) referred to in paragraph 3 of Article 7 of Decree-Law 28/2019 should now integrate all relevant invoices and other tax documents, from January 1, 2021 .
Considering the Order of Mr. SEAAF No. 412 / 2020.XXII , the communication of the documentary series , as well as the introduction of ATCUD in the documents, was rescheduled for January 1, 2022. In this context, a previous period of adaptation will be made available from the beginning of the second half of 2021, the introduction of the mandatory QR Code as of January 1, 2021 is simplified (the ATCUD field must be filled in with “0” zero until it is operationalized).  

Source Portuguese Tax Authorities



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