To be in compliance with the current legislation, the Single Document Code (ATCUD) is an element that will become mandatory on invoices and other fiscally relevant documents (invoices, simplified invoices, debit notes or credit notes, and all other tax-relevant documents, including transport documents, conference documents, and receipts,) as of 2023. (Initially, the ACTUD was to enter into force in January 2022).
What else do you need to know when it comes to ATCUD?
Reminder about the obligatory ATCUD code on invoices from 2023
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
757
Content accuracy validation date:
06.10.2022
Content accuracy validation time:
08:10h
We can define this code as a unique code composed of the series validation code and the sequential number of the document within the series, assigned by the Tax Authority. This series validation code will consist of a set of at least eight characters and will make it possible to identify a document regardless of who issues it, and which type or series is used. It has the format "ATCUD:CodigodeValidação-NumeroSequential". It will be presented along with the QR code, which is already mandatory to be presented on invoices from 2022.
It is important to note that it must be perfectly readable, regardless of the medium in which it is presented to the customer, and must contain the following elements:
- code for series validation;
- The sequential number of the document within the series.
If documents have more than one page, the ATCUD must appear on all pages of invoices and other tax-relevant documents and, when applicable, must be positioned immediately above the QR Code. While it is not in operation, both the SAF-T and the QR code must indicate " zero" in the ATCUD field, as indicated in the Finance Portal.
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