Portugal

Portugal belongs to the European Union and uses VAT to calculate taxes.

As of January 2022, it is mandatory to include an ATCUD (document identification number) and a QR code on all invoices and fiscally relevant documents issued by the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira). The QR code must appear on the first page of a document.

The ATCUD code is a unique document number that identifies invoices and confirms their validity. The Portuguese tax office provides an ATCUD code to companies before they can issue invoices.

This means that all businesses who operate in Portugal need to add a QR code to their invoices. This includes foreign companies who are VAT registered in the country. QR codes are mandatory for all invoices, excluding those transmitted by an electronic data interchange (EDI) system.

To make use of this feature, enable QR code recognition.

VAT rates in Portugal

Portuguese VAT rates vary by region. One invoice can contain items from each of the three regions. Each is assigned a unique fiscal space code so they can be easily identified.

The following table lists the VAT rates in each region.

Region	Standard Rate / Normal	Reduced Rate / Intermediate	Super-Reduced Rate / Reduced	Fiscal Space Code
Continental Portugal	23%	13%	6%	PT
Madeira	22%	12%	5%	PT-MA
Azores islands	18%	9%	4%	PT-AC

The standard rate / normal rate is used for goods and services.

The reduced rate / intermediate rate is used for certain items such as foodstuffs, restaurants, catering services, and water supplies.

The super-reduced rate / reduced rate is used for items such as basic foodstuffs, pharmaceutical products, medical equipment, transport, books, hotels, and agricultural goods.

Health services, public education, and financial services are exempt from VAT.

This VAT information is available in the QR code.

QR code mappings

The tax information is included in the QR code. The Portuguese QR code can contain up to three fiscal spaces. However, if only one fiscal space is included, fields I1 - I8 are included only. Fields J1 to J8 and K1 to K8 are included only if either of the other fiscal spaces are listed on a document.

Some QR code information is mapped to the following AP Agility fields.

Field	QR Code Source
VendorVATRegNo	Issuer TIN.
BillToVATRegNo	Customer TIN.
DocumentType	Document type.
InvoiceDate	Document date.
InvoiceNumber	Unique identifier on the document.
NetAmount1, NetAmount2, NetAmount3 (NetAmount0 - NetAmount4)	Taxable invoice amount subject to the VAT for the fiscal spaces listed on the invoice. Based on the available VAT rates, they are distributed between the NetAmount fields and Tax Amount fields. For example, if only one VAT amount is included (Reduced, Intermediate, or Standard) in the document, then only NetAmount1 has a value. Similarly, if all three VAT rates are present, then all three NetAmount and TaxAmount fields have values.
TaxAmount1, TaxAmount2, TaxAmount3 (Tax fields)	Total VAT amount for the fiscal spaces listed on the invoice. If only one fiscal space is included, then only TaxAmount1 has a value. If all three are present, then all three TaxAmount fields have values.
NetAmount0 (NetAmount0 - NetAmount4)	The total amount on the invoice that is non-taxable or not subject to VAT. Other situations may occur where no taxes are assigned.
Total	Total amount of the document including taxes.
AmountWithholdingTax	Amount of withheld tax.

In addition to the preceding fields, some information is extracted from the QR codes, but is not mapped to any fields in AP Agility. Instead, this information is saved to the XDoc only. You can use the following information to access these extracted fields via script.

XDoc Value	QR Code Source
ATCUD	ATCUD number.
TaxDetailsCountryRegionI	The entire fiscal space for Region I, where individual pieces of information are delimited by a semicolon.
TaxDetailsCountryRegionJ	The entire fiscal space for Region J, where individual pieces of information are delimited by a semicolon.
TaxDetailsCountryRegionK	The entire fiscal space for Region K, where individual pieces of information are delimited by a semicolon.
StampDuty	Total amount of stamp duty on the document.
TotalTaxes	The total amount of tax on a document.