Starting in 2026, all invoices issued in Portugal must include an ATCUD (Unique Document Code) and a QR Code. This is part of the Portuguese Tax Authority’s (AT) effort to digitize and streamline tax compliance.
What is ATCUD?
ATCUD is a unique alphanumeric code that identifies each document issued. It consists of the validation code from SAFT-PT plus a sequential number, making each invoice traceable and unique.
QR Code Requirements
The QR Code must contain essential invoice data in a standardized format, allowing tax authorities to quickly verify document authenticity. The code includes:
- NIF (Tax ID) of issuer and recipient
- Document type and number
- Date and total amounts
- Tax breakdown (VAT rates and amounts)
- ATCUD reference
Compliance Timeline
While the requirement was introduced gradually, as of January 1, 2026, ALL businesses must comply. Non-compliant invoices may be rejected by clients and could result in penalties from AT.
EasyFin Compliance
All invoices generated through EasyFin automatically include properly formatted ATCUD and QR Codes. Our system validates each document before issuance, ensuring 100% compliance with AT requirements.