The ATCUD is a serial validation code assigned by the Tax Authority (AT), provided for in Ordinance No. 195/2020, of August 13, being a reality from January 2023 in invoices and fiscally relevant documents.

This code is characterized by 8 characters that allow you to identify the document regardless of who issues it and 2 sequence numbers, having the following format: "ATCUD: ValidationCode-SequentialNumber".

You should therefore ask the billing software provider for the integration of ATCUD, in order to carry out the serial communication in order to obtain the respective validation code from the AT.

How to communicate to AT the ATCUD billing series?

The billing series must be communicated by webservice, and it is also possible, but not advisable, to do so manually. To make this communication it is necessary to create or assign this possibility to a registered user in AT portal, in the User Management area of the site.

Communicate series by Webservice:

To be able to communicate the series from a certified billing software, you must activate in advance in the finance portal, the option WSE - Communication and Serials Management by Webservice, as in the image below.

Report series manually:

To communicate the series manually directly on the AT portal, you will have to select in the user management, the option CGS - Communication and Series Management.

What changes in Billing with ATCUD in 2023?

Companies and other taxable persons using invoicing programs are required to invoicing programs, are required to issue invoices, receipts and other fiscally relevant documents with the identification of the Unique Document Code (ATCUD) immediately above the QR Code and must appear mandatorily on all pages.

In practice, certified billing software is now prepared to communicate current and new series by Webservice, electronically communicating the information to the AT portal.

In order for the programs to initiate the communication of the series, it is necessary to identify the user of the TA portal, which has powers for this act of communication. Therefore, you must create (or edit) the user in the AT portal and then register it in your billing software.

The data that must be transmitted to AT are:

  • Document series
  • Document type
  • Start of the sequential numbering that you will use in the series
  • Expected date of start of use of the series

What documents should the ATCUD contain?

  • Invoices and documents
  • Transport documents (waybills) – attesting to the movement of goods under the procedure for goods in circulation
  • Conference documents
  • Receipts – discharge documents that prove receipt

Who is covered by ATCUD?

All taxable persons with registered office, permanent institution or address in national territory and other taxable persons whose obligation to issue an invoice is subject to the rules established in domestic legislation pursuant to article 35-A of the CIVA and who are (or have found) in one of the following situations:

  • Turnover exceeding € 50,000, in the previous calendar year, or in the year in which the activity begins, the period in question is lower than the calendar year, and the annualized turnover for that period is higher than that amount.
  • Have billing software.
  • Have organized accounting or have opted for it.

What are fiscally relevant documents?

Transport documents, receipts and all documents issued, regardless of their name, which are mainly susceptible to presentation to the customer, which enable the conference of goods or provision of service, such as packing slips and receipts, etc.

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