Mandatory Communication of Invoice Series in 2023
EA BriefFiscalTax
14 December, 2022By Order No. 351/2021-XXII, of November 10 and Circular Letter No. 39243, of November 11, 2021, it was determined that the obligation to communicate the invoicing series and to affix the unique document code (hereinafter ATCUD) referred to in articles 7, no. 3 and 35, respectively, both of Decree-Law No. 28/2019, of February 15, was suspended during the year 2022.
Thus, as of January 1, 2023, all VAT taxpayers issuing tax-relevant documents will have to report the invoicing series and affix the ATCUD on any invoice and other tax-relevant documents.
The ATCUD is a code that allows the unique identification of a document, regardless of its issuer, the type of document and the series used. As defined in article 3 of Administrative Rule no. 195/2020, of August 13, ATCUD results the connection of the validation code assigned to the series with the sequential number of the document within that series.
Thus, each issuer must communicate, for each type of document and means of processing, the series it intends to use, in order to obtain the validation code of that series and include the respective ACTUD in the invoice.
In view of all the above, it is essential that the financial departments of companies ensure, in advance, with their invoicing software partners or service providers responsible for that invoicing, that the communication of invoicing series is carried out and the validation codes are obtained, so that, as of January 2023, all relevant documents have the ACTUD and are able to be reported to the Tax Authority.
