{"id":11396,"date":"2022-10-03T09:39:28","date_gmt":"2022-10-03T08:39:28","guid":{"rendered":"https:\/\/www.voxelgroup.net\/blog\/?p=11396"},"modified":"2022-10-03T10:08:49","modified_gmt":"2022-10-03T09:08:49","slug":"portugal-2023-main-changes-to-electronic-invoicing","status":"publish","type":"post","link":"https:\/\/www.voxelgroup.net\/blog\/en\/portugal-2023-main-changes-to-electronic-invoicing\/","title":{"rendered":"Portugal 2023: Main changes to electronic invoicing"},"content":{"rendered":"Tiempo de lectura:<\/span> 2<\/span> minutos<\/span><\/span>

Beginning in January 2023, B2G electronic invoicing will be mandatory for all companies in the country.<\/h2>\n

Portugal is moving towards electronic invoicing, but not as fast as expected due to the pandemic. First, in 2021 the country introduced <\/span>electronic invoicing in the B2G<\/span><\/a> (Business to Government) environment for large companies. The following year they passed a measure requiring the use of QR codes on all electronic invoices.<\/span><\/p>\n

Currently and after grace periods aimed at the recovery of the business activity, <\/span>everything suggests that 2023 will be a relevant year<\/b>. The most important changes related with electronic invoicing in the country are provided below:<\/span><\/p>\n

Mandatory requirement for all companies to use B2G invoicing<\/b><\/h4>\n

Portugal, like other countries, has been gradually implementing the mandatory requirement for using B2G electronic invoicing.<\/span><\/p>\n

In January 2021, a measure was passed requiring the use of electronic invoicing for large companies doing business with public administrations; in other words, companies with more than 250 employees or with an annual turnover exceeding 50 million euro.<\/span><\/p>\n

On January 1<\/span>st<\/span> 2023, <\/span>the use of B2G electronic invoicing will also be mandatory for the small and medium enterprises <\/b>of the country.<\/span><\/p>\n

With this step, the totality of companies operating in the B2G electronic invoicing environment will be required to implement electronic invoicing.<\/span><\/p>\n

Introduction to the ATCUD Code<\/b><\/h4>\n

The <\/span>ATCUD code<\/span><\/a> must be included on all types of invoices and tax documents.<\/span> This is a unique identification number <\/b>for documents comprised of 8 digits. It is comprised of two parts separated by a dash (-):<\/span><\/p>\n