In Portugal, electronic invoices and other tax documents must include the ATCUD code starting from January 2023. ATCUD is a unique identification number for documents comprised of 8 digits. There are two sections to it, separated by a dash (-):
- A code for service validation that the Portuguese tax authorities assign.
- Unique document code within the issued batch numbers which is generated by the software of the taxpayers themselves.
Source SNI
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