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-five 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?
Yes. Codes are not necessary when invoices are transmitted via EDI.
2.We do not use SAP as an ERP. Do you have support for other non-SAP or non-ERP systems?
For the time being, our solution is only compatible with the SAP system. However, we do have a web portal solution for other countries, and a web portal solution might also be developed for Portugal e-invoicing.
3.Is PDF format acceptable as an electronic invoice for transmission to the tax authority?
The government will consider PDF invoices as electronic invoices until December 30, 2022. After this date all invoices will have to be transmitted in XML format.
4.Who provides ATCUD codes to businesses?
The Portuguese tax office will provide ATCUD codes to the companies before they issue an invoice
5.What is the technical description of the QR codes?
Firstly, QR codes need to measure at least 30x30mm. Secondly, they should be placed on the first page, or on the last page in cases where the invoice covers more than one page. Furthermore, companies will have to use certified invoicing software to add QR codes to their invoices.
For more information about the process and our related solutions, please contact us at firstname.lastname@example.org.