Portugal Postpones the Mandatory Use of the ATCUD Code
The Portuguese tax authority, Autoridade Tributária e Aduanera (AT), has postponed the date by which invoice issuers must include the ATCUD code in electronic invoices to January 2022. The change was made with the publication of Despacho No. 412/2020 XXII.
The government explained that companies are facing great difficulties due to the pandemic and their efforts must be focused on facing the crisis. Thus, it has decided to offer companies one extra year to adapt their electronic invoicing systems to the new requirement.
On the other hand, the obligation to include the QR code in all electronic invoices by January 2021 was upheld. The same resolution assures that the government will help companies to comply with the requirement.