# Portugal ATCUD QR
> Source: https://docs.barcoder.ai/docs/standards/portugal-atcud-qr
> research date 2026-10-30 · extracted at 2026-10-30
> Publisher: Barcoder — encyclopedia of QR, barcode and payment-code standards
Specifications:
- [Especificações Técnicas, Código de Barras Bidimensional (Código QR), v1.1, October 2020 (AT)](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Codigo_barras_bidimensional/Documents/Especificacoes_Tecnicas_Codigo_QR.pdf)
- [Portaria n.º 195/2020, de 13 de agosto](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_195_2020.pdf)
- [Decreto-Lei n.º 28/2019, de 15 de fevereiro (AT consolidated copy)](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Decreto_Lei_28_2019.pdf)
- [Comunicação de Séries Documentais, software integration manual, specific aspects, v1.1 (AT)](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Comunicacao_Series_a_AT_e_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Especificos.pdf)
## Overview
Portuguese invoices and other fiscally relevant documents carry two linked identifiers defined by the Autoridade Tributária e Aduaneira (AT): the **ATCUD** (*código único de documento*), a printed document code made of an AT-issued series validation code and the document's sequence number, and a [QR Code](https://docs.barcoder.ai/docs/standards/qr-code) holding the document's tax data as a plain text string of `code:value` fields joined by asterisks [1][1] [2][2]. The legal basis is Decreto-Lei n.º 28/2019, Art. 7(3), and the requirements are set by Portaria n.º 195/2020 of 13 August 2020 [3][3] [1][1]. The QR message is readable offline and contains no URL; it is not a payment code [2][2] [21][21].
## History
The decree-law consolidated Portugal's invoicing rules and required a QR code and a unique document code, leaving the details to a ministerial ordinance [3][3]. Its stated aims, repeated in the ordinance, are to simplify how individuals report invoices for IRS deductions and to tighten control over the informal economy, fraud and tax evasion [1][1].
The start dates moved several times:
| Date | Event |
|---|---|
| 15 Feb 2019 | Decreto-Lei n.º 28/2019 published; Art. 7(3) and Art. 35 (series communication) set to take effect on 1 Jan 2020 [3][3] |
| 13 Aug 2020 | Portaria n.º 195/2020 published, in force 1 Jan 2021, with its series transition starting 1 Dec 2020 [1][1]; the AT's spec document was created the same day [2][2] |
| 23 Oct 2020 | Despacho n.º 412/2020-XXII moves the ATCUD from 1 Jan 2021 to 1 Jan 2022 and has AT accept series from the second half of 2021 [7][7] [8][8] |
| 29 Oct 2020 | AT notice (date from its URL) still gives 1 Jan 2021 for the QR code and says the ATCUD field holds "0" until the ATCUD is operational [6][6] |
| 30 Oct 2020 | AT spec v1.1 changes the message composition rules and the scope of field `L`, and adds new examples [2][2] |
| 31 Dec 2020 | Art. 404 of Lei n.º 75-B/2020 (2021 State Budget) moves the QR code to 1 Jan 2022; 2021 use is optional [9][9] [10][10] |
| 10–11 Nov 2021 | Despacho n.º 351/2021-XXII and Ofício-Circulado n.º 30243 suspend the ATCUD and series obligations during 2022, leaving voluntary use open [11][11] |
| 1 Jan 2022 | QR code mandatory; the ATCUD position shows "0" for now [12][12] [13][13] |
| 1 Jan 2023 | ATCUD and series communication mandatory [13][13] [19][19] |
The text of Art. 404 could not be retrieved, so its effect is reported here from the Ordem dos Contabilistas Certificados (OCC) and the law firm Garrigues. The ATCUD suspension comes from the AT's own circular, which suspends the obligation "durante o ano de 2022" rather than naming 1 January 2023; that date is from the OCC [11][11] [13][13].
## Technical specification
The ordinance fixes the ATCUD. For the QR code it delegates everything to technical specifications published by the AT on the Portal das Finanças (Art. 5) [1][1]. The current document is version 1.1, October 2020, linked from the AT's QR page [2][2] [4][4].
### ATCUD
- **Validation code:** a string of at least 8 characters assigned by AT per series [1][1].
- **Composition:** validation code, hyphen, then the document's sequence number within the series [1][1]. In billing software, the sequence number is the digits after the slash in the document's SAF-T identifier [1][1].
- **Printed form:** `ATCUD:CodigodeValidação-NumeroSequencial` [1][1].
- **Placement:** on every page of a multi-page document, and directly above the QR code where there is one [1][1].
The AT's sample: document `FT AB2019/0035` in a series with validation code `CSDF7T5H` gives the ATCUD `CSDF7T5H-0035` [2][2].
### Obtaining a validation code
Each series is declared to AT before use, per processing method (Art. 35) [3][3]. The declaration gives the series identifier, document type, first sequence number and expected start date [1][1]. The AT offers an online form and a SOAP webservice [5][5] [16][16]; the webservice uses HTTPS with mutual certificate authentication and WS-Security [16][16] [17][17]. Its operations are register, cancel, finish and query [16][16].
Rules from the AT's integration manual [16][16]:
- Series identifiers have up to 35 characters from `A-Z`, `a-z`, `0-9` and `._-`, with no leading, trailing or doubled separators.
- Identifiers starting with `AT` are reserved for the AT's own invoicing programs.
- Identifiers are compared case-insensitively within a document type, so `AB` and `ab` cannot coexist.
- A series is active (`A`), cancelled (`N`) or finished (`F`), and is typed normal, training or recovery.
- Only an active series communicated that day or the day before can be cancelled, and a cancelled combination of series, class and type cannot be reused.
The manual lists 25 document type codes in four classes: invoices and corrections (`SI`, such as `FT`, `FS`, `FR`, `ND`, `NC`), transport (`MG`), conference documents (`WD`, such as `OR` for quotes and `PF` for pro-forma) and receipts (`PY`) [16][16].
### QR symbol
| Parameter | Requirement [2][2] |
|---|---|
| Error correction | M |
| Mode | Byte |
| Version | 9 minimum |
| Dots per module | 2 |
| Image size | At least 30 × 30 mm |
| Margin | 0.25 cm |
The spec's samples range from 116 to 150 characters at version 9 (53 × 53 modules), through 209 at version 10, to 452 at version 17 (85 × 85) [2][2]. The spec does not name a character encoding beyond byte mode [2][2].
Inside a document the code must be perfectly legible within the body, on any medium, and on multi-page documents may sit on the first or last page [1][1].
### Message format
Each field is its code, a colon and its value, with no spaces. Fields are joined by `*` in the fixed table order [2][2]. Optional fields with no data are left out entirely, so a parser must read codes, not positions [2][2]. Amounts are in euros with `.` as the decimal point, two decimals and no thousands separator; other currencies are converted first [2][2].
| Code | Content | Max | Required [2][2] |
|---|---|---|---|
| `A` | Issuer's tax number (NIF), no country prefix | 9 | Yes |
| `B` | Buyer's tax number, no prefix; `999999990` for a final consumer | 30 | Yes |
| `C` | Buyer's country | 12 | Yes |
| `D` | Document type, from SAF-T (PT) | 2 | Yes |
| `E` | Document status, from SAF-T (PT) | 1 | Yes |
| `F` | Date as `YYYYMMDD` | 8 | Yes |
| `G` | Unique document identifier | 60 | Yes |
| `H` | ATCUD | 70 | Yes |
| `I1` | Tax region, or `0` if the document shows no VAT rate | 5 | Yes |
| `I2`–`I8` | Exempt base, then base and VAT at the reduced, intermediate and standard rates | 16 each | If data exists |
| `J1`–`J8` | Same block for a second tax region | 5, then 16 | If data exists |
| `K1`–`K8` | Same block for a third tax region | 5, then 16 | If data exists |
| `L` | Non-taxable or not subject amounts, including margin schemes | 16 | If data exists |
| `M` | Stamp duty | 16 | If data exists |
| `N` | Total taxes (VAT plus stamp duty) | 16 | Yes |
| `O` | Document total including taxes | 16 | Yes |
| `P` | Withholding tax | 16 | If data exists |
| `Q` | Four characters of the document's signature | 4 | Yes |
| `R` | AT software certificate number | 4 | Yes |
| `S` | Free text, such as payment details | 65 | If data exists |
The three blocks cover tax regions such as `PT`, `PT-AC` and `PT-MA`, national or foreign; at least one and at most three may appear [2][2]. Each VAT figure is the document's cumulative total for that rate [2][2]. Adding up the table gives 40 possible fields and a theoretical maximum of 839 characters; that is arithmetic on the spec's limits, not a figure the spec states.
Field `S` uses `;` between its parts and cannot contain `*` [2][2]. The AT's samples show `S:TB;;`, `S:MB;;;` and `S:NU;0.80`; the spec calls the field free-form and does not define those prefixes [2][2].
A document that hides its values must not expose them here. A transport guide that shows no prices carries `N:0.00` and `O:0.00` even if the database holds values, and a margin-scheme invoice cannot show the VAT it may not itemise [2][2].
The AT's published sample for a simplified invoice, with its placeholder tax number and certificate number 9999:
```text
A:123456789*B:999999990*C:PT*D:FS*E:N*F:20190812*G:FS CDVF/12345*H:CDF7T5HD-12345*I1:PT*I7:0.65*I8:0.15*N:0.15*O:0.80*Q:YhGV*R:9999*S:NU;0.80
```
### Field Q and the signature chain
Field `Q` points to Art. 6(3)(a) of Portaria n.º 363/2010, the invoicing software certification rule [2][2] [14][14]. Certified software signs each document with RSA over these values, joined by `;`: document date, system entry timestamp, document number, gross total and the signature of the previous document in the same type and series [14][14]. The printed characters are positions 1, 11, 21 and 31 of that signature [14][14].
Despacho n.º 8632/2014, read here through a tax publisher's reproduction, specifies SHA-1, a 1024-bit private key and Base64 output of 172 characters [15][15].
The QR carries only those four characters and no public key, so a scanner cannot verify the signature from the code. A consumer can check that the message is well formed and compare it with the printed document.
## Use cases
- **Sales invoices and receipts.** Invoices, simplified invoices, debit and credit notes all carry the code [10][10].
- **Consumer tax deductions.** A buyer who wants an IRS deduction but whose tax number is not on the invoice may report it to AT using the QR code or the ATCUD (Art. 78-B(3), Código do IRS) [3][3]. The AT's e-Fatura app registers invoices by scanning the QR code [18][18].
- **Business expenses.** The AT's ATGO app lets individuals and companies record and classify expense invoices by scanning their QR codes [18][18].
- **Goods transport.** A carrier may travel without the transport document if it was communicated electronically and the carrier has the ATCUD and, where required, the QR code [3][3] [22][22].
- **Pre-sale documents.** An OCC technical opinion of October 2025 treats quotes and work measurement statements presentable to a client as fiscally relevant, needing an ATCUD from 2023 and a QR code when issued by invoicing software [19][19].
- **Payment details.** Field `S` can hold an IBAN or Multibanco reference, as data only [2][2]. In practice, Portuguese bills are paid by typing the Multibanco reference numbers [21][21].
## Implementations
Open-source support is thin; both dedicated libraries below fall under the usual star threshold, and no other was found.
| Project | Language | Role | Stars | Activity |
|---|---|---|---|---|
| [joaomfrebelo/at_qrcode](https://github.com/joaomfrebelo/at_qrcode) | PHP | Builds the message, renders a PNG and parses an encoded string; MIT | 5 | 3.0.0-RC1 released 2026-06-19 [23][23] |
| [tavaresb/python-pt-at-qr-code](https://github.com/tavaresb/python-pt-at-qr-code) | Python | Parses the message; generation planned; MIT | 1 | Date not shown [24][24] |
Larger ecosystems:
- **Odoo.** The `odoo-addon-l10n-pt-certification` package (18.0.1.0.0.7, 1 June 2026), from OCA/l10n-portugal, describes the ATCUD as the AT series plus sequence number and prints a QR code on signed documents. Its page warns that it backports unmerged Odoo work [25][25].
- **Oracle.** Oracle Financials for EMEA documents generating and printing the code, naming the same core fields [26][26].
Any QR library can render the symbol, given version 9 or higher, level M and byte mode [2][2].
## Comparison
**Against payment QR codes.** Portugal's payment codes are separate: [MB WAY QR](https://docs.barcoder.ai/docs/standards/mb-way-qr) and [QR Code Express](https://docs.barcoder.ai/docs/standards/qr-code-express) start a payment, while the ATCUD QR records a document and scanning it pays nothing [21][21]. A wallet that treats an invoice code as a payment request has misread it, even when field `S` holds an IBAN.
**Against Spain's [Spain VeriFactu QR](https://docs.barcoder.ai/docs/standards/spain-verifactu-qr).** Both require error correction level M and a 30 mm minimum size, and Spain caps the code at 40 × 40 mm [2][2] [27][27]. The design differs:
| | Portugal | Spain |
|---|---|---|
| QR content | The tax data itself [2][2] | A URL for an AEAT checking service [27][27] |
| Data carried | Up to 40 fields, including the VAT breakdown [2][2] | Issuer NIF, series and number, date and total [27][27] |
| Works offline | Yes | Needs the AEAT service to check |
| Electronic invoices | QR required on any medium [1][1] | URL as a separate field instead of the image [27][27] |
Portugal's choice lets the buyer's app capture the breakdown without a network call, at the price of denser symbols: the minimum version is 9, and the AT's fullest sample uses version 17 [2][2].
## Fun facts
- Two of the AT's own samples break its no-spaces rule. Examples 6 and 7 print `G: M1F KLG/6145*H: RQD8L6DG-6145` and `H: JL9DS4TT-789145`. The captions count those stray spaces: example 6 totals 129 characters with them and 127 without [2][2]. A strict parser built from the examples could inherit the error.
- The sample captions fit about 0.5292 mm per module with a two-module margin on each side: (53 + 4) × 0.5292 ≈ 30.16 mm against the caption's 30.162 mm, and (85 + 4) × 0.5292 ≈ 47.10 mm against its 47.096 mm. That margin would be about 1.06 mm, while the same captions say "Margin= 2 (0,25cm)" [2][2]. The arithmetic is Barcoder's; the spec does not reconcile the figures.
## Status
Active. The AT lists both Decreto-Lei n.º 28/2019 and Portaria n.º 195/2020 as in force (*vigente*) [3][3] [1][1], and on 30 October 2026 its QR page still linked the ordinance and the spec [4][4]. Spec version 1.1 was the linked text at that date; its change log ends on 30 October 2020 [2][2].
**Who must comply.** The two codes have different reach:
- **ATCUD:** all invoices and fiscally relevant documents, by any processing method: billing software, other electronic means or pre-printed forms from an authorised printer [1][1] [3][3]. Series communication applies too.
- **QR code:** documents issued by AT-certified software (Art. 6 of the ordinance) [1][1]. The decree-law's Art. 7(3) is worded more broadly, but the ordinance narrows the QR duty, and the transport rule says "when it is mandatory" [3][3].
Which businesses must use certified software is set by Art. 4 of the decree-law; the triggers include prior-year turnover above EUR 50,000 and the use of invoicing software [3][3]. The OCC opinion cites a fine of EUR 1,500 to 18,750 under Art. 128(2) of the RGIT for failing to use certified software when required [19][19].
**Related change.** PDF invoices remain accepted as electronic invoices until 31 December 2026 under the 2026 budget, per AT Ofício-Circulado n.º 25101 of 2 January 2026 [20][20]. Billing vendor Vendus says a qualified digital signature becomes mandatory from January 2027 [28][28]; that date comes only from vendors here and was not confirmed in official text. These rules concern the invoice file; the passages read do not alter the ATCUD or QR requirements.
## Sources
[1] [Portaria n.º 195/2020, de 13 de agosto](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_195_2020.pdf) — Ministério das Finanças, AT copy, 2020, accessed 2026
[2] [Especificações Técnicas, Código de Barras Bidimensional (Código QR), v1.1](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Codigo_barras_bidimensional/Documents/Especificacoes_Tecnicas_Codigo_QR.pdf) — Autoridade Tributária e Aduaneira, October 2020, accessed 2026
[3] [Decreto-Lei n.º 28/2019, de 15 de fevereiro](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Decreto_Lei_28_2019.pdf) — AT consolidated copy, including amendments to 2025, accessed 2026
[4] [Código de barras bidimensional (Código QR)](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Codigo_barras_bidimensional/Paginas/default.aspx) — Portal das Finanças, accessed 2026
[5] [Comunicação de Séries à AT e ATCUD](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Comunicacao_Series_a_AT_e_ATCUD/Paginas/default.aspx) — Portal das Finanças, accessed 2026
[6] [Código QR](https://info.portaldasfinancas.gov.pt/pt/destaques/Paginas/Codigo_QR_20201029.aspx) — Portal das Finanças, 29 October 2020 (date from URL), accessed 2026
[7] [ATCUD adiado para 2022 mas código QR mantém-se em 2021](https://www.garrigues.com/pt/pt-PT/news/atcud-adiado-2022-mas-codigo-qr-mantem-em-2021) — Garrigues, 3 November 2020, accessed 2026
[8] [Adiamento da obrigatoriedade de inserção do código ATCUD nas faturas emitidas](https://informador.pt/legislacao/diploma/adiamento-da-obrigatoriedade-de-insercao-do-codigo-atcud-nas-faturas-emitidas/) — Informador Fiscal, accessed 2026
[9] [QR Code e IES com preenchimento através do SAF-T adiados para 2022](https://www.garrigues.com/pt/pt-PT/news/qr-code-e-ies-com-preenchimento-atraves-saf-t-adiados-2022) — Garrigues, 31 December 2020, accessed 2026
[10] [Technical answer on the QR code deadline](https://occ.pt/en/node/13853) — Ordem dos Contabilistas Certificados, 9 December 2021, accessed 2026
[11] [Ofício-Circulado n.º 30243, de 2021-11-11](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_30243_2021.pdf) — Autoridade Tributária e Aduaneira, 2021, accessed 2026
[12] [COVID-19: ATCUD só em 2023 e novo adiamento no cumprimento de obrigações tributárias](https://www.garrigues.com/pt/pt-PT/news/covid-19-atcud-so-em-2023-e-novo-adiamento-no-cumprimento-obrigacoes-tributarias) — Garrigues, 17 November 2021, accessed 2026
[13] [Procedimentos de faturação: QR Code, ATCUD e comunicação das séries](https://occ.pt/en/node/13884) — Ordem dos Contabilistas Certificados, 21 December 2021, accessed 2026
[14] [Portaria n.º 363/2010, de 23 de junho](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_363_2010.pdf) — AT consolidated copy, accessed 2026
[15] [Despacho n.º 8632/2014](https://informador.pt/legislacao/diploma/despacho-n-o-8632-2014/) — reproduced by Informador Fiscal, accessed 2026
[16] [Comunicação de Séries Documentais, Manual de Integração de Software, Aspetos Específicos, v1.1](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Comunicacao_Series_a_AT_e_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Especificos.pdf) — Autoridade Tributária e Aduaneira, December 2022, accessed 2026
[17] [Comunicação de Séries Documentais, Manual de Integração de Software, Aspetos Genéricos, v1.2](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Comunicacao_Series_a_AT_e_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Genericos.pdf) — Autoridade Tributária e Aduaneira, December 2022, accessed 2026
[18] [Apps AT](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Apps/Pages/Apps_AT_.aspx) — Portal das Finanças, accessed 2026
[19] [OCC technical opinion PT28882 on quotes and work statements](https://occ.pt/en/node/1956704) — Ordem dos Contabilistas Certificados, 21 November 2025, accessed 2026
[20] [Ofício-Circulado n.º 25101, de 2026-01-02](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio-Circulado-25101-2026.pdf) — Autoridade Tributária e Aduaneira, 2026, accessed 2026
[21] [Portugal country report](https://docs.barcoder.ai/docs/payments/PT) — Barcoder research corpus, accessed 2026
[22] [Ficha doutrinária, processo 28822](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/informacoes_vinculativas/despesa/civa/Documents/PIV_28822.pdf) — Autoridade Tributária e Aduaneira, decision of 29 October 2025, accessed 2026
[23] [joaomfrebelo/at_qrcode](https://packagist.org/packages/joaomfrebelo/at_qrcode) — Packagist, accessed 2026
[24] [tavaresb/python-pt-at-qr-code](https://github.com/tavaresb/python-pt-at-qr-code) — GitHub, accessed 2026
[25] [odoo-addon-l10n-pt-certification](https://pypi.org/project/odoo-addon-l10n-pt-certification/) — PyPI, 2026, accessed 2026
[26] [Overview of Invoice QR Code and ATCUD for Portugal](https://docs.oracle.com/cd/G44591_01/trans/G40910-01/overview-of-invoice-qr-code-and-atcud-for-portugal.html) — Oracle (vendor), accessed 2026
[27] [Orden HAC/1177/2024, de 17 de octubre](https://www.boe.es/diario_boe/txt.php?id=BOE-A-2024-22138) — Boletín Oficial del Estado, 2024, accessed 2026
[28] [Assinatura digital qualificada será obrigatória a partir de 2027](https://www.vendus.pt/blog/assinatura-digital-qualificada/) — Vendus (vendor), accessed 2026
[1]: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_195_2020.pdf
[2]: https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Codigo_barras_bidimensional/Documents/Especificacoes_Tecnicas_Codigo_QR.pdf
[3]: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Decreto_Lei_28_2019.pdf
[4]: https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Codigo_barras_bidimensional/Paginas/default.aspx
[5]: https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Comunicacao_Series_a_AT_e_ATCUD/Paginas/default.aspx
[6]: https://info.portaldasfinancas.gov.pt/pt/destaques/Paginas/Codigo_QR_20201029.aspx
[7]: https://www.garrigues.com/pt/pt-PT/news/atcud-adiado-2022-mas-codigo-qr-mantem-em-2021
[8]: https://informador.pt/legislacao/diploma/adiamento-da-obrigatoriedade-de-insercao-do-codigo-atcud-nas-faturas-emitidas/
[9]: https://www.garrigues.com/pt/pt-PT/news/qr-code-e-ies-com-preenchimento-atraves-saf-t-adiados-2022
[10]: https://occ.pt/en/node/13853
[11]: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_30243_2021.pdf
[12]: https://www.garrigues.com/pt/pt-PT/news/covid-19-atcud-so-em-2023-e-novo-adiamento-no-cumprimento-obrigacoes-tributarias
[13]: https://occ.pt/en/node/13884
[14]: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_363_2010.pdf
[15]: https://informador.pt/legislacao/diploma/despacho-n-o-8632-2014/
[16]: https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Comunicacao_Series_a_AT_e_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Especificos.pdf
[17]: https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Negocios/Faturacao/Regras_mecanismos_comunicacao/Comunicacao_de_series_ATCUD/Comunicacao_Series_a_AT_e_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Genericos.pdf
[18]: https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Apps/Pages/Apps_AT_.aspx
[19]: https://occ.pt/en/node/1956704
[20]: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio-Circulado-25101-2026.pdf
[21]: https://docs.barcoder.ai/docs/payments/PT
[22]: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/informacoes_vinculativas/despesa/civa/Documents/PIV_28822.pdf
[23]: https://packagist.org/packages/joaomfrebelo/at_qrcode
[24]: https://github.com/tavaresb/python-pt-at-qr-code
[25]: https://pypi.org/project/odoo-addon-l10n-pt-certification/
[26]: https://docs.oracle.com/cd/G44591_01/trans/G40910-01/overview-of-invoice-qr-code-and-atcud-for-portugal.html
[27]: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2024-22138
[28]: https://www.vendus.pt/blog/assinatura-digital-qualificada/
## Deployments
_No country reports mention this standard by name._