The Draft budget for 2022 proposes suspending Article 7 and Article 35 of the Decree-Law 28/2019 and making it voluntary. Therefore, it is now optional to display The Unique Identification Code (ATCUD) on invoices and all other relevant fiscal documents (credit notes, dispatch notes, etc.).
Even though ATCUD will not be mandatory in 2022, The Portuguese Tax Authority gives economic incentives to those taxpayers implementing ATCUD voluntarily. Specifically, taxpayers will be able to deduct…