01.04.22
Confirmation ATCUD code remains optional & option to use PDF invoices as an e-invoice is extended to 30 June 2022
We previously advised that the ATCUD code on Portuguese invoices (as well as other fiscal documents) is now optional from 1 January 2022. This has now been officially confirmed by Order 351/2021-XXII. Previously, it had been announced that it would be mandatory from 1 January 2022.
We also recently published an update advising that Portugal had extended the period unsigned PDFs could be accepted as an e-invoice. This had previously been extended to 31 December 2021; this has now been further extended to 30 June 2022, by virtue of Order 351/2021-XXII, at which point PDFs must be digitally signed.
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Browse Portugal updates
Small Medium Enterprise (SME) B2G e-invoicing – further delay
- Mandate information
VAT exemption for specific food product imports and transfers and food products
- VAT/G(S)ST rate information
Broadening of goods subject to reduced rate
- VAT/G(S)ST rate information
Guidance relating to single-use packaging tax
- Other applicable taxes
Revisions to Portuguese tax code
- Country updates
Reduction of VAT on purchase of bicycles
- VAT/G(S)ST rate information
VAT exemption codes updated
- Country updates
Reduction in VAT for gas and electricity
- VAT/G(S)ST rate information
B2G e-invoicing delay for small / medium enterprises
- Mandate information
SAF-T obligation extended to non-established businesses
- Country updates
Extension of certain VAT rates
- VAT/G(S)ST rate information
Requirement to accept the PDF as an e-invoice
- Country updates
Requirement for e-signatures on PDF invoices
- Country updates
Option to use PDF e-invoices extended to 31 December 2021
- Country updates
New standard rate of 16% in the Azores
- VAT/G(S)ST rate information
Non-resident billing software certification from 1 July 2021
- Country updates