Key Requirements for Compliant Invoices in Portugal
To ensure your invoices are legally compliant in Portugal, several mandatory elements must be included. Every invoice issued must feature a Unique Document Code (ATCUD), which is an alphanumeric code generated by the Portuguese Tax Authority (AT) and must be present on all invoices and other fiscally relevant documents. Additionally, a QR code is mandatory on all invoices, facilitating quick verification of document authenticity and content. Proper VAT compliance is crucial; this involves correctly calculating and displaying the applicable VAT rates, along with the taxpayer's VAT identification number. For businesses invoicing public administrations, electronic invoicing is a specific requirement, often necessitating adherence to the European standard for e-invoicing (EN 16931) and submission through specific platforms.