ATCUD postponed to 2022 but QR code still implemented in 2021

03 / 11 / 2020

Tax Alert Portugal

The obligation to mention the single document code (ATCUD) on all invoices and other tax relevant documents was postponed from 1 January 2021 to 1 January 2022, set forth in article 7 (3) of Decree-Law no. 28/2019 of 15 February, through Order no. 412/2020-XXII of the Secretary of State for Tax Affairs, taking into consideration the efforts that taxpayers have to make in adapting the necessary means for processing those documents to these new rules, especially in the existing pandemic context.

Consequently, the prior communication of the documentary series to obtain the aforementioned validation code can now be made at the beginning of the second semester of 2021, as well as the same communication period applies for the series that are intended to be kept in use, giving continuity to respective sequential numbering (that was to be previously communicated in December 2020).

Furthermore, pre-printed documents in authorized typographies that could be used until 30 June 2021, can now be used until 31 December 2021.

We also inform that the Tax and Customs Authority (AT) has already made available on its website FAQs regarding the adoption of the two-dimensional bar code (QR Code) whose implementation is maintained on 1 January 2021.

We note, in particular, that these FAQs clarify that taxpayers not established but with VAT registrations in Portugal, as long as they are required to use a certified invoicing software, are also required to issue invoices and other tax relevant documents with the QR Code, since said programs cannot have functionalities that allow their users to choose documents, series or types of documents where they may not include the ATCUD or the QR Code. We recall that for these VAT taxpayers this obligation was postponed to 1 July 2021 by Order 404/2020-XXII, of 20 October, which deadline should also be applicable to the adoption of the QR Code.

Finally, it should be noted that the AT also clarified on its website that, while it is not adopted the ATCUD, with the introduction of the QR Code, the ATCUD field must be filled in with “0” (zero) until being operationalized.