Portugal is introducing mandatory QR codes on invoices, starting from January 1, 2022, while the mandatory inclusion of ATCUD codes (basically a document identification number) was postponed until the beginning of 2023. However, businesses can embed ATCUD Portugal codes optionally until the requirement becomes enforced. The inclusion of the two elements is a part of a bigger effort by the Portuguese government to simplify and modernize tax compliance and VAT. All taxpayers, including foreign entities registered for VAT purposes in Portugal, will be included in the scope of this obligation.
Below you will find top-six questions about Portugal QR code, received from our clients during the webinar sessions, and the answers with which we addressed them.
- 1.Are there any cases where the inclusion of a QR code will not be mandatory?
- 2.We do not use SAP as an ERP. Do you have support for other non-SAP or non-ERP systems?
- 3.Is PDF format acceptable as an electronic invoice for transmission to the tax authority?
- 4.Who provides ATCUD codes to businesses?
- 5.What is the technical description of the QR codes?
Source SNI
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