Which documents must include the ATCUD?
The ATCUD must appear on all invoices and other fiscally relevant documents. 📄
1What the law says
Decree-Law No. 28/2019 establishes that the unique document code (ATCUD) must appear on all invoices and other fiscally relevant documents.
2Which documents are covered
Fiscally relevant documents are transport documents, receipts and any other issued documents that can be presented to the customer and that allow the verification of goods or services provided.
⚠️ Important: no document type is excluded, regardless of the issuer's turnover or tax regime.
💬 Frequently asked questions
❓ Which documents must include the ATCUD?
All invoices and other fiscally relevant documents must include the ATCUD.
❓ Does the ATCUD apply to me regardless of my turnover or tax regime?
Yes. No document type is excluded, regardless of the issuer's turnover or tax regime.
❓ What are fiscally relevant documents?
They are transport documents, receipts and any other issued documents that can be presented to the customer and that allow the verification of goods or services provided.