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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Gabriel Pezzato

Gabriel Pezzato is a Senior Regulatory Counsel at Sovos. Based in Stockholm and originally from Brazil, Gabriel’s background is in tax, corporate and administrative law. Gabriel earned a Law degree and a specialization degree in Tax Law in his home country and has a master’s degree in International and European Tax Law from Uppsala University (Sweden).
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