The new requirements (ATCUD and QR Code) directly affecting the functionalities of the POS application in Portugal, the layout of receipts and the data of transactions to be communicated to the tax authorities are an actual topic in the Portugal for more than 2 years now. Nevertheless, the elements for the complete implementation are still not clear and the authorities themselves are not ready for the updated system to become live.
Most of the uncertainties have arisen around the requirement to generate the unique document code (ATCUD) and include it in every transaction. ATCUD must be included in invoices and other fiscally relevant documents as well as QR Code.
Ordinance No. 195/2020 defines structure and layout of the unique document code in the following way:
- The validation code of the series to be assigned by the AT is composed of a string of characters, with a minimum length of eight (8) characters.
- ATCUD is composed of the concatenation of the following elements, separated by the character “-“, without quotes:
- Series validation code
- The sequential number of the document within the series
- The sequential number to be used is the sequence of numeric characters, and, in the case of billing software, it is the one immediately after the slash (/), as defined in the Ordinance No. 321-A / 2007.
Regarding the issuance of receipts, it is defined that in documents with more than one page, ATCUD must appear on all of them and on pages where the QR code is presented, immediately above it.
From January 1st 2022 Unique Document Code must be included on all fiscally relevant receipts!
Source: JB Fiscal Consulting
