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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Confirmation ATCUD code remains optional & option to use PDF invoices as an e-invoice is extended to 30 June 2022
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