ATCUD – QR code – Requirements for creation

In brief

Following the provisions of paragraph 3 of article 7 of Decree-Law No. 28/2019, of 15 February, which states that invoices and other fiscally relevant documents must contain a bidimensional bar code (QR code) and a single document code (ATCUD), Ordinance no. 195/2020, of 13 August, published in the Official Gazette, regulates the requirements for the creation of each of these elements. From January 2021 onward these are to be included in all invoices and other fiscally relevant documents.

This diploma enters into force on the 1st January 2021. However, taxable persons who intend to keep the current document series in use, continuing the respective sequential numbering, must communicate them during the month of December 2020.

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