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ATCUD – Changes to Invoicing in 2023

The publication of Decree-Law No. 28/2019 requires that, starting from 1 January 2023, the Single Document Code (ATCUD) will be present in all fiscally relevant documents.

ATCUD – What is this code?

The ATCUD (Single Document Code) is, as its name indicates, a code that must appear on all fiscally relevant documents, i.e. documents susceptible of being presented to the client and which allow the checking of goods or the provision of services, including purchase orders, budgets, pro-forma invoices, table consultations, worksheets. That is, invoices, credit notes, debit notes, order forms, among others. That is, invoices, credit notes, debit notes, order forms, among others.

This code is composed of the validation code of the invoicing series and the sequential number of the document in the series, assigned by the AT. Note that in order for the ATCUD to appear on invoices, it is necessary to communicate, in advance, the invoicing series to the AT.

his obligation, as previously mentioned, will come into force on 1 January, although initially its implementation was scheduled for 1 January 2021. This measure aims to combat the informal economy, fraud and tax evasion, as well as to strengthen the control of operations and facilitate communication by individuals of the invoices to be used as deductible expenses in the IRS.

Who is obliged to present the ATCUD?

The ATCUD must be included in all fiscally relevant documents issued by all VAT taxpayers, regardless of the regime under which they fall, turnover, as well as to taxpayers who fall under the exemption regimes or carry out operations foreseen in article 9 of the CIVA.

An important point to remember is that in cases where pre-printed invoices are used, you should contact an authorised printer so that they can communicate the series and print a new invoice book in which the ATCUD is clearly visible.

If you wish to obtain more information, please contact us.