The Portuguesa Tax Authority (PTA) has announced new requirements to issue electronic invoices. As previously stated, invoices have to include the unique identification code (ATCUD) and a QR code. These requirements will come into force from January 1, 2021

However, these measures will also be applicable to paper invoices. 

The ATCUD 

The Validation-Sequential number code or ATCUD is a unique code for each invoice issued. 

To obtain the code, taxpayers have to previously communicate the invoice series that they will use to the PTA. Once the Tax Authority is informed, taxpayers will receive a validation code for each invoice series notified. 

The ATCUD will be composed of this validation code and the sequential number following the next format: “ATCUD: Validation code-Sequential number”. The ATCUD will have to be included in each invoice generated. Invoices that will not include the code will not be considered valid according to tax terms. 

The QR code 

Furthermore, invoices will include a QR code. 

Recently, the PTA has published the structure and content requirements to generate and include the QR code in each invoice. This will have to contain all the information stated in the invoice. 

All specifications can be found at the PTA’s official portal website

Mandatory B2G electronic invoicing 

These new requirements will come into force at the same time as the implementation of the electronic invoicing in the B2G environment. From January 1, 2021, big companies will have to digitize its electronic invoicing system with the Public Administration. 

Small and medium companies won’t be enforced until July 1, 2021. 

In this sense, baVel, the electronic invoicing platform of Voxel Group, has developed the connectivity with the eSPap, the organization in charge of the Portuguese Public Administration’s tax platform. Thereby, businesses connected to the baVel’s network will be able to communicate with the organizations of the Public Administration and other businesses of the sector. 

Learn more about baVel here: