November 02, 2017 | Tax Alert


Tax Alert 01 | ATCUD Code Postponement

The obligation to include the QR Code in invoices and other relevant documents as of January 1, 2021.

Unique document code postponed to 2022

The  Order No. 412/2020.XXII, of October 23, of the Assistant Secretary of State for Fiscal Affairs, which postpones the obligation to mention the unique document code (ATCUD) in invoices and other relevant documents.

Said obligation, initially foreseen for January 1, 2021, is now postponed for one year, maintaining, however, that period unchanged for the inclusion of the two-dimensional bar code ("QR Code") in said documents.
Regarding this last obligation, this Order determines that the Tax Authority (AT) immediately publish generic guidelines and clarification of doubts on the matter.

(This document is for information purposes only and does not exempt the analysis of the legislation and assessment of its applicability to each specific situation. Therefore, we are not responsible for any decision taken based on this information.)