When does it become mandatory?

With the approval of Decree-Law no. 28/2019, of February 15, it was initially expected that invoices and other tax relevant documents would, as of 01/01/2020, contain a unique document code (ATCUD).

This measure was later regulated by Ministerial Order no. 195/2020, of August 13, which postponed its implementation until 01/01/2021, and was again postponed to 01/01/2022 by SEAAF Order no. 412/2020.XXII.

The 2022 Portuguese state budget proposal proposed the ATCUD adoption suspension in 2022, which was confirmed both by Order No. 351/2021-XXII, November 10, and Circular Letter No. 30243, November 11, 2021.

Therefore, the ATCUD implementation becomes mandatory only as of 01/01/2023.