What does the ATCUD consist of?
The ATCUD is the unique code that identifies a document, regardless of its issuer, document type or the sequence used. 🔢
1Definition
The ATCUD, as defined in article 3 of Ordinance No. 195/2020, of 13 August, results from concatenating the validation code assigned to the sequence with the document's sequential number within that sequence.
Format: ATCUD: ValidationCode-SequentialNumber
2Where it must appear
The ATCUD must be generated at the time the document is issued, by the software or other electronic means, and must appear on every page of the fiscal document to which it applies. On pages where the QR Code appears, the ATCUD must be placed immediately above it.
⚠️ Important: the ATCUD and the QR Code must be visible and perfectly legible, regardless of the medium used to display them to the recipient.
3Purpose
Both the ATCUD and the QR Code aim to combat the informal economy and fraud and tax evasion, and to make it easier for individuals to report invoices.
💬 Frequently asked questions
❓ What is the format of the ATCUD?
The ATCUD is written as ATCUD: ValidationCode-SequentialNumber. It results from the validation code assigned to the sequence and the document's sequential number within that sequence.
❓ Where must the ATCUD appear on my documents?
It must appear on every page of the fiscal document. On pages where the QR Code appears, the ATCUD must be placed immediately above it. Both must be visible and perfectly legible.
❓ Why does the ATCUD exist?
The ATCUD and the QR Code aim to combat the informal economy and fraud and tax evasion, and to make it easier for individuals to report invoices.