Which type of documents must contain the ATCUD

Decree-Law no. 28/2019 determines that the unique document code (ATCUD) must be included in invoices and other tax relevant documents. It also establishes that transportation documents, receipts and any other issued documents, regardless of their designation, which may be presented to the client and allow the verification of goods or services are tax relevant documents. Thus, no type of document is excluded, regardless of the turnover or the issuer's taxation scheme.

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