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Electronic invoices requirements in 2022

As of January 1, 2022:

  • Electronic invoices in PDF must include a digital signature to make them valid. Companies that opt to electronically invoice must include a system that ensures the validity of the document from December 31.
  • Relevant Invoices and tax documents must include the document code ATCUD and the QR Code. 
  • To include the ATCUD and the QR code it is necessary to have a software solution certified by the Autoridade Tributária e Aduanera (AT) and to receive the validation code sent by the tax authority.

Source: Edicom

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