Portuguese unique document code - ATCUD
Invoices and other pertinent tax papers must now include a two-dimensional bar code (QR code) and a unique document code ATCUD (Sequential Number Validation Code), according to the Portuguese tax authority (Autoridade Tributaria e Adueneira, or AT).
With this policy, the informal economy, fraud, and tax evasion are intended to be reduced and the communication of invoices and taxpayer transactions improved. All Portuguese companies (or companies registered for Portuguese VAT) producing electronic invoices will need to modify their systems to comply with the new legal standards.
The document code ATCUD must be included on invoices and tax documents. Regardless of the method, including both electronic and printed invoices, in which they are provided to the customer, ATCUD codes must be readable. Only paper invoices and PDFs with signed signatures will display the QR code.
The ATCUD code must appear on each page of documents that have multiple pages. Either the first or last page can have the QR code.
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