ATCUD: what changes in billing?

[shukla7789]

Simplifying invoicing processes is the main purpose of the new tax obligation associated with printing invoices or other tax-relevant documents: the implementation of a Single Document Code, the ATCUD . Invoices issued by companies and other taxable persons will now have two additional elements: a QR Code - which has been mandatory since the beginning of this year - and the ATCUD. We are entering an era of technological transformation in the tax field, but what will change?

Update : the measure that was scheduled to be implemented in January 2022 was, once again, postponed to January 2023, due to the adaptation costs and the pandemic caused by COVID-19. However, Order 351/2021-XXII of November 10, 2021, determines that the mention of the unique document code (ATCUD) in all invoices and other tax-relevant documents will only become mandatory in 2023.
ATCUD: what is it and what will change in invoices?
The mandatory implementation of the Single Document Code (ATCUD) is a iran whatsapp number database that was born from Ordinance No. 195/2020 , of August 13, which regulated the requirements for the creation of the two-dimensional barcode, the QR code and the Single Document Code, the ATCUD, provided for in Decree Law No. 28/2019 , of February 15.

This tax change paves the way for simplifying reporting to the tax authorities by individuals to determine their respective deductible expenses for IRS purposes, while simultaneously increasing control over transactions carried out by taxpayers, with a view to combating the informal economy, fraud and tax evasion.

To facilitate the entire process, invoices will have, in addition to a QR Code, a Unique Document Code (ATCUD) . The taxpayer can read the code, using a QR Code reader, and immediately register the invoice on the e-invoice portal. Ultimately, this simplification, enhanced by the QR Code and ATCUD, represents a second opportunity for the customer to automatically deduct expenses for IRS purposes. Until now, if the taxpayer did not ask to enter the NIF at the time of purchase, the invoice would be "lost".

But how does ATCUD work?
Does the ATCUD code, despite being part of the QR Code, also have to be visible, independently, on the billing documents? And are there rules regarding the position of the QR Code and ATCUD on the documents? What are the rules for implementing ATCUD?

The answers to all these questions are in Article 4 of Executive Order No. 195/2020, of August 13, which contains some assumptions in the mention of the Single Document Code. Let's see:

The ATCUD has the format " ATCUD:ValidationCode-SequenceNumber " and all billing documents, from invoices, simplified invoices, debit notes or credit notes, to all other fiscally relevant documents, including transport documents, conference documents and receipts, must now include this code.

Its legibility must be guaranteed by producers and users of computer programs and other electronic billing methods, as well as the types used, regardless of the medium in which it is presented to the customer.

In documents with more than one page, the ATCUD must appear on all pages of invoices and other fiscally relevant documents and, when applicable, must be positioned immediately above the QR Code.

This series validation code, assigned by the Tax Authority, is composed of a string with a minimum length of eight characters and presents the following elements:

Series validation code;
The sequential number of the document within the series.

For each document series communicated, the AT assigns a code. This code must be included in the Single Document Code. According to the aforementioned Ordinance, in order to obtain the validation code for the document series, taxpayers must communicate:

The document series identifier;
The type of document, in accordance with the document typologies defined in the data structure referred to in Order No. 321-A/2007, of 26 March, in the technical notes corresponding to the fields “Document type” and “Receipt type” of the “Commercial documents” data group;
The start of the sequential numbering to be used in the series, as defined in paragraph 3 of article 3;
The expected start date for use of the series for which the validation code is requested.
ATCUD: When does it come into effect?

From 1 January 2023, companies are required to ensure the implementation of ATCUD in tax documents. Taxable persons, users of invoicing programs or other electronic means, must communicate the above elements.

How to ensure compliance with new legal obligations?

The new measures that simplify reporting to the tax authorities imply changes to companies' invoicing systems. It is true that companies will be legally required to include the ATCUD from next year onwards and this legal requirement implies investing in solutions that ensure compliance with legal and tax obligations. PRIMAVERA, always attentive to these changes and continuously updating its tax information , will enable organizations to respond to the new tax guidelines in a timely and efficient manner. Today, it already supports QR Code reading and will include the ATCUD code in all invoices issued by its management solutions.

This functionality joins many others that simplify business management, allowing not only to respond to tax issues, but also to drive technological adaptation that simplifies life in organizations.