{"id":1286,"date":"2022-11-25T18:29:52","date_gmt":"2022-11-25T18:29:52","guid":{"rendered":"https:\/\/www.servicontabil.pt\/?p=1286"},"modified":"2022-11-25T18:29:55","modified_gmt":"2022-11-25T18:29:55","slug":"atcud-new-tax-obligation-2023","status":"publish","type":"post","link":"https:\/\/www.servicontabil.pt\/en\/2022\/11\/25\/atcud-new-tax-obligation-2023\/","title":{"rendered":"ATCUD – New tax obligation 2023"},"content":{"rendered":"

This information intends to give you knowledge about a new law, the ATCUD law, regulated by Portaria n\u00ba195\/2020, de 13\/08<\/a>, which will take effect from January 1, 2023.<\/p>\n\n\n\n

In resume, this system obligates everyone to communicate to the Autoridade Tribut\u00e1ria (AT) the invoices and other tax relevant documents series.<\/p>\n\n\n\n

This communication will create a code, which will have to be included in all billing issued from this date.<\/p>\n\n\n\n

Billing software is already, or will soon be, able to include these codes in the documents and its only needed to communicate to AT the series and numbering you want to use, so they can set the ATCUD.<\/p>\n\n\n\n

For the documents pre-printed in typographies, it\u00b4s necessary to request the contracted printing the preparation of the documents, with the series and numbering that you want to use as soon as possible in order to be prepared on the deadline date. In these cases, it\u00b4s the typography that communicates all the information and then receive the ATCUD that will be included in the printed invoices.<\/p>\n\n\n\n

All pre-printed documents without ATCUD can only be used until December 31, 2022.<\/p>\n\n\n\n

What is ATCUD and how it works?<\/p>\n\n\n\n

The ATCUD it\u00b4s a code to clearly identify one document.<\/p>\n\n\n\n

The issuers must communicate electronically to Autoridade Tribut\u00e1ria the identification of the series used in the invoices and other billing documents. This code must appear in any tax-relevant document, i.e., any document that is presented to the customer, such as purchase orders, transport guides, receipts and invoices.<\/p>\n\n\n\n

For example, when you report a series to invoices you will receive a validation code. If you want to use a series for Credit Notes, you will also need to communicate this series for this type of document, to which a different code will be assigned.<\/p>\n\n\n\n

What is necessary to report to AT?<\/p>\n\n\n\n

In order to obtain ATCUD, the issuers should communicate the following information to AT:<\/p>\n\n\n\n