As of January 1, 2022:
- Electronic invoices in PDF must include a digital signature to make them valid. Companies that opt to electronically invoice must include a system that ensures the validity of the document from December 31.
- Relevant Invoices and tax documents must include the document code ATCUD and the QR Code.
- To include the ATCUD and the QR code it is necessary to have a software solution certified by the Autoridade Tributária e Aduanera (AT) and to receive the validation code sent by the tax authority.
Source: Edicom