Increased inspections are to take place at a national level and will mainly target “sectors of retail trade and provision of services to final consumers, which show practices that do not comply with the current legal framework in terms of invoicing obligations, despite the efforts made by the Tax and Customs Authority in the scope of various strategies to support voluntary compliance, and whose risk is significantly increased by the presence of foreign tourists”.

In this way, “the need for prior communication of the invoicing series will be reinforced among economic operators, so that the AT can provide the respective validation code to be included in the ATCUD (Single Document Code)”.

This validation code to be included in ACTUD will be mandatory for all invoices and fiscally relevant documents from January 1, 2023, regardless of the means through which the documents are issued.