Portugal to introduce certified invoicing, SAF-T filing, and QR code requirements for non-resident companies

31 October 2022

The Portuguese tax authorities have confirmed that from 1 January 2023, non-resident businesses VAT registered in the country will be required to:

  • Produce invoices via certified invoicing software that can allocate a unique ATCUD code – This is a unique eight-digit code that is allocated by the Portuguese tax authorities prior to them being issued. 
  • Include a QR code on their paper or PDF invoices – This is a unique two-dimensional bar code.
  • Report invoices monthly via a SAF-T Billing file – This contains full details of the invoice and will either have to be submitted manually via an interface or a webservice, or automatically via the electronic invoicing software provider. 

It’s hoped that the introduction of these requirements on non-resident companies will help to monitor VAT invoices and prevent fraud.

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