What is it?
The Unique Document Code (ATCUD) is a code that uniquely identifies a document, regardless of the issuer, the document type, or the series used.
The ATCUD results from the concatenation of the validation code assigned to the series with the sequential number of the document within that series.
ATCUD = [Series/Document Type Validation Code] - [Sequential Document Number in the Series]
Example of presentation on the invoice:
ATCUD: AAJFSBT3D9-1129
Legal Framework
Ordinance No. 195/2020, of August 13, establishes the requirements for the creation of the Unique Document Code (ATCUD) on invoices, which had already been defined in Decree-Law No. 28/2019, of February 15.
The series must be communicated in order to obtain the corresponding validation code before the series is used. The Tax Authority (AT) will provide the series validation code immediately after the respective series is communicated, regardless of the processing method used.
Decree-Law No. 28/2019 states that the ATCUD must appear on invoices and other equivalent documents, transport documents, receipts, and any other issued documents that may, notably, be presented to the customer.
Therefore, no document type is excluded—all document series in use that are fiscally relevant must be communicated by document type.
In invoices and other fiscally relevant documents, the ATCUD must appear on every page, within the printable limits of each page.
Without prejudice to the above, the ATCUD on the page containing the QR code must be placed immediately above the QR code.
The ATCUD Solution in weoInvoice
weoInvoice offers solutions to comply with tax legislation across all its Business, Exclusive and Exclusive Plus (+) plans:
Business
- Series management: No, without the possibility to create new series
- Series communication: Manual, with validation code obtained from the e-fatura portal
- ATCUD in documents: Automatic, after entering the series validation codes into weoInvoice
Exclusive
- Series management: Yes, with the possibility to create new series
- Series communication: Manual, with validation code obtained from the e-fatura portal
- ATCUD in documents: Automatic, after entering the series validation codes into weoInvoice
Exclusive Plus(+)
- Series management: Yes, with the possibility to create new series
- Series communication: Automatic, via the Tax Authority webservice
- ATCUD in documents: Automatic, after entering the series validation codes into weoInvoice
Subscription to these plans can be done via this link.