North America

Portugal: B2G PDF invoices accepted until June 2022 and ATCUD postponed

Gabriel Pezzato
November 16, 2021

In Portugal, aministerial order has been published, de facto amending the timeline of the country’s B2G electronic invoice mandate. According to the Despacho 351/2021-XXII, the Portuguese public administration will continue to accept B2G invoices in PDF format until 30 June 2022, postponing the previous grace period expected to end in December 2021.

In addition, expected to be enforced in January next year, the ATCUD is suspended in 2022. The ATCUD is the unique identification number that comprises a validation code obtained from the tax authority and a sequential number. Consequently, including an ATCUD in the invoices will be voluntary in 2022 and become mandatory in 2023.

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Author

Gabriel Pezzato

Gabriel Pezzato heads up the EMEA Regulatory Analysis & Design team at Sovos, where he leads regulatory research across VAT and other indirect taxes. Based in Stockholm, Gabriel brings expertise in tax, corporate, and public finance law, with a focus on tax controls, including e-invoicing and tax filing. He holds a law degree and a specialization in Tax Law from Brazil, as well as an LL.M. in International and European Tax Law from Uppsala University, Sweden.
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