Mandatory inclusion of the ATCUD code on invoices (miscellaneous)
As of 1 January 2023, it is mandatory to include an ATCUD code on a Portuguese invoice. Tungsten has previously commented on the delay of the mandatory implementation of the ATCUD code. As a reminder, the ATCUD is an 8-digit code unique identifier included on Portuguese fiscal documents, and comprises of the following:
- A service validation code assigned by the Portuguese tax authorities, and
- A series of numbers usually derived from the taxpayers’ software.