Ordinance No. 195/2020, of 13 August, was published, which regulates the requirements for the creation of the two-dimensional bar code (QR code) and the unique document code (ATCUD), which must be included in invoices and other tax relevant documents.

We recall that under the terms of Decree-Law no. 28/2019, of February 15, taxpayers must communicate electronically to the Tax Authority (AT), prior to their use, the identification of the series used in issuing invoices and other tax relevant documents for each establishment and processing method used.

For each documentary series communicated, AT assigns a code, which must integrate the unique document code.

To obtain the validation code for the documentary series, taxpayers must communicate:

a) The document series identifier;

b) The type of document, according to the documentary typologies defined in the data structure referred to in Ordinance No. 321-A / 2007, of 26 March, in the technical notes corresponding to the fields “Type of document” and "Type of receipt" of the data group "Commercial documents";

c) The beginning of the sequential numbering to be used in the series;

d) The expected start date for the use of the series for which the validation code is requested.

The unique document code (ATCUD)

The validation code of the series to be assigned by AT is composed of a string of characters, with a minimum length of eight characters. ATCUD is composed of the concatenation of the following elements, separated by the character «-», without quotes:

a) Series validation code, as defined in paragraph 1;

b) The sequential number of the document within the series.

The sequential number to be used is the sequence of numeric characters, with the billing software being the one immediately after the slash (/), as  defined in the data structure referred to in Ordinance no. 321-A / 2007, of March 26, in the technical notes corresponding to the fields "Unique  identification of the sales document", "Unique identification of the goods movement document", "Unique identification of the document" and "Unique identification of the receipt" of the data group 'Commercial documents'.

ATCUD, with the format "ATCUD: CodigodeValidação-NumeroSequencial", must be included in all invoices and other tax relevant documents, issued by any of the following processing means:

i. Billing software, including billing applications provided by AT;

ii. Other electronic means, namely cash registers, electronic terminals or electronic scales;

iii. Pre-printed documents in authorized typography.

In documents with more than one page, ATCUD must appear on all of them and, when applicable, immediately above the two-dimensional bar code (QR code).

The QR code

The preparation of the two-dimensional bar code (QR code) must comply with the technical specifications defined by the Tax and Customs Authority (AT), to be made available on the AT portal.

Producers must guarantee the correct generation of the QR code, which must be included in the invoices and other relevant tax documents, issued by softwares certified by AT.

Producers and users of AT certified invoing software must ensure that the QR code is perfectly legible within the body of the document, regardless of the medium on which it is presented to the customer.

In documents with more than one page, the QR code can appear on the first or last page.

Implementation

The Ordinance takes effect on January 1, 2021.Taxpayers, users of invoicing software or other electronic means, in relation to the series they intend to keep in use, continuing their respective sequential numbering, must, during the month of December 2020, communicate the above mentioned elements. The element referring to the beginning of the sequential numbering to be used in the series, must be replaced by the last number used, in that series, at the time of communication.

Pre-printed documents in authorized typography that were acquired before the entry into force of the Ordinance can be used until June 30, 2021.