ATCUD – QR Code

In brief

Following the provisions of paragraph 3 of article 7 of Decree-Law 28/2019, of 15 February, the State Secretary for Tax Affairs issued Order n.º 412/2020.XXI, of 23 October. It postpones to 1 January 2022 (previously, 1 January 2021) the obligation to include a single document code (ATCUD) in the invoices and other fiscally relevant documents, as foreseen in Decree 195/2020, of 13 August.

The Order now published states that the Tax Authorities should reinforce all support mechanisms to taxpayers concerning the implementation of the obligation of invoices and other fiscally relevant documents to include a bidimensional bar code (QR code) from 1 January 2021 onward. Namely, guidelines should be published and all required clarification should be provided.

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