Mandatory inclusion of the ATCUD code on invoices (miscellaneous)

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ポルトガル

01.20.23

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.

Tungsten does not create the legal invoice on behalf of suppliers in Portugal. However, we assist Portuguese suppliers and buyers through efficient and rich invoice data delivery to buyers. Portuguese suppliers are advised to include the ATCUD code from 1 January 2023 in their fiscal documents as applicable.