Invoices with QR codes no longer arrive in January! Only in 2022



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According to the ordinance n. 195/2020, published in the Diário da República, it was already from January 2021 that the invoices would have had a QR code that would have facilitated their introduction into the e-Invoice program.

However, in an order issued by the Secretary of State for Tax Affairs, António Mendonça Mendes, it is said that QR codes will only become mandatory starting January 1, 2022.

Invoices with QR codes no longer arrive in January!  Only in 2022

Invoices with QR codes no longer arrive in January 2021. In a document signed on Friday, it is determined that "the mention of the unique document code (ATCUD) on all invoices and other fiscally relevant documents […] be mandatory only from 1 January 2022 ".

The transitional period that began on 1 December has also been postponed to the beginning of the second half of 2021. Therefore, taxable persons, users of billing software or other electronic means, in relation to the series they intend to keep using, continuing their progressive numbering, they have until that date to communicate the respective elements.

It should be noted, however, that pre-printed documents in authorized printers, which were acquired before January 1, 2021, can be used until June 30, 2021.

In light of these changes ...

  • the mention of ATCUD on all invoices and other relevant tax documents will only be mandatory from January 1, 2022;
  • to this end, TA must allow taxable persons to communicate documentary series to obtain a validation code, the from the beginning of the 2nd half of 2021, in order to allow the adaptation of taxable persons and their respective means of processing invoices and other relevant tax documents;
  • the regime transient is adapted, allowing that the reference communication can be made from 1 July 2021 and that pre-printed documents in an authorized printer without mentioning ATCUD, can be used up to the day December 31, 2021.



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