12.05.20
Postponement of single document code (‘ATCUD’)
In decree 195/202, the Portuguese Government announced the requirement for businesses to include a single document code (ACTUD) on invoices and other documents relevant for taxation by January 2021. This has now been delayed until 2022.
However, Ministerial Order nº 412/2020.XXI stipulates that the Portuguese Tax Authority should strengthen support for taxpayers in meeting the obligation to include a QR Code (Quick Response Code) on invoices from 01/01/2021.
Please follow the link here for the technical specifications of the QR Code.
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