COVID-19 disruption means delays on electronic invoicing obligations and SAF-T reporting
- QR Code Jan 2022;
- ATCUD invoice delayed Jan 2023;
- PDF e-invoices permitted until July 2022
- SAF-T Accounting Jan 2022
Portugal implemented the requirement for resident taxpayers to produce sales invoices only via certified invoicing software packages. This will apply from 1 January 2020. Such programs are apply to report to the tax office on invoices issued, and therefore reduce the opportunity for VAT fraud.
Non-residents are expected to implement the same invoicing system from January 2022. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
The obligation to use the certified invoicing systems is based on an annual sales threshold of €50,000 per annum in the prior year.
Portugal adopts QR (Quick Response) code and ATUD
Sales invoices and national transport documents will include the following:
- Jan 2022: A unique QR barcode. This is a two-dimensional bar code – quicker to read by IT systems and holds more data than the traditional barcode. However, the QR code may be bypassed for taxpayers using electronic data interchange (EDI), for the intercompany communication of business documents in a standard format. Most of the fields need to be linked (or ‘mapped’) using SAF-T. The code contains the following data:
- Supplier tax identification number (TIN)
- Unique UIDD or ATCUD number for the invoice (see below)
- Taxable amount
- VAT amount
- Certified software unique number.
- Jan 2023: A unique document 8-digit code (ATCUD Sequential Number Validation Code number) allocated by the tax authorities for batches of invoices prior to their issuance. It is made up of two parts, separated by “-“:
- Service validation code; and
- Unique document code within the batch numbers issued.
- The requires a request to the Autoridade Tributária e Aduaneira’s websevice to obtain a batch of numbers to then use on invoices.