PORTUGAL: ATCUD and QR Code Postponed?

PORTUGAL: QR code and Unique document code regulation

Decree-Law no. 28/2019 determines Portuguese requirements, for invoices and other fiscally relevant documents, that there must be a two-dimensional bar code (QR code) and a single document code (ATCUD), under the terms to be defined by order of the Government member responsible for the area of finances.

Ordinance No. 195/2020 regulates the requirements for the creation of the two-dimensional bar code (QR code) and the unique document code (ATCUD), referred in paragraph 3 of article 7 of Decree-Law no. 28/2019 of February 15, 2019.

This ordinance comes into force on January 1, 2021. However, taxable persons who intend to keep the current document series in use, continuing the respective sequential numbering, must communicate with them during the month of December 2020.

Please consult Ordinance_195_2020_unofficial translation for more details.

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