The Portuguese Tax Authority has released documentation on regards to the communication to obtain the ATCUD number. ATCUD is a unique number that will identify each different tax document (invoice, credit notes, dispatch advice, simplified invoice, etc.).    As Pagero has published previously, the implementation of the ATCUD number was suspended, as mandatory, for the year 2022. Nevertheless, it is now possible for taxpayers in Portugal to include it on invoices and other tax-relevant documents (voluntarily). The ATCUD number also forms part of the QR code. If ATCUD is displayed on tax documents, it will also have to be included inside the QR code. If ATCUD is not used, the ATCUD section inside the QR code will contain “0” as previously expressed.    Taxpayers will need to communicate the document...