Portugal postponed the obligation to include a QR code in invoices until 2022. Previously expected to enter into force on 1 January 2021, the obligation is suspended, but still voluntary, during 2021. The decision was taken in the 2021 Budget Law published on 31 December. With this decision, Portugal delayed both the QR Code and ATCUD for one year.
The 2021 Portuguese Budget Law also creates tax benefits for taxpayers that voluntarily comply with the law and include a QR code already in 2021. In such cases, businesses may deduct up to 140% of the expenses incurred in the implementation of the QR code from the Portuguese income tax.