Portugal is set impose invoice QR Code and ATCUD unique invoice ID’s from 1 January 2022. This follows several delays mainly due to the COVID-19 pandemic. Portugal e-invoices and certified invoicing software were introduced some years ago.
Source: vatcalc.com
UPDATE: Based on draft Budget 2022, it is proposed that the ATCUD code would only be required as of 2023.
Source Draft Budget 2022: Deferall on the implementation of the ATCUD code till 2023
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