Portugal non-residents: digital invoice ATCUD delayed to January 2024

December 21, 20220

Type: Legislation

ATCUD Digital invoice signing for non-residents will be postponed once more for a year; SAF-T billing will continue. 

The requirement for non-residents to adopt the ATCUD certified digital invoice digital signature has been postponed once again by the State Secretary of Fiscal Affairs for Portugal. Originally set to begin on January 1, 2022, the starting date has been moved to January 2024. 

3 regulations that are already in place for residents must be complied with by foreign enterprises VAT registered in Portugal, according to the Tax and Customs Authority (AT): 

  1. Jan 2024 Invoices must be produced by certified invoicing software that can assign a unique ATCUD code; 
  2. Paper or PDF invoices must have a QR Code; and 
  3. Jan 2023 SAF-T Billing file reporting on monthly invoices. 

The new yearly SAF-T Accounting reporting obligation is distinct from this, it should be noted. See the full criteria for Portugal SAF-T. 


Effective date: January 2024 


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