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Unique Code of the Document (ATCUD)

Unique Code of the Document (ATCUD)

Order 412/2020 of the Secretary of State for tax affairs

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Through the Order 412/2020 of the Secretary of State for tax affairs, it is postponed the deadline for the obligation to issue invoices and all relevant tax documents with the mention to the unique code of the document (ATCUD).

This obligation, previously defined to enter in force in 1 January 2021, has been now postponed to 1 January 2022.

Note that, in relation to the inclusion of the QR Code in the invoices and all relevant tax documents, the deadline is maintained for 1 January 2021.

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