QR Code on invoices: a new era in billing

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The first day of the year marked the mandatory implementation of invoices with QR Codes. This is just another step towards technological transformation and digitalization in a complex field such as taxation. If, until now, all processes inherent to invoicing represented time-consuming tasks, everything is going to change: all invoices will now have a QR Code to facilitate the deduction of expenses from IRS.

The implementation of the measure, which was created by the provisions of Decree-Law No. 28/2019 , aims to simplify communication with the tax authorities. Since January 1st, using the QR Code, it will be possible to enter expenses in the e-Invoice program, even in situations where you have forgotten to enter your NIF. This represents another decisive step towards the end of paper invoices and their automatic registration on the online platform.

QR Code: what changes in the law?

Although the legislation on the processing of invoices and other tax-relevant italy whatsapp number database that fall to VAT taxpayers provides for the implementation of this measure in 2020, it was only after the publication of Ordinance No. 195/2020 , published on August 13, that the conditions for its effective implementation were met.

This document regulates the requirements for creating the two codes that will now be included on invoices:
Two-dimensional barcode (QR Code)

Unique document code (ATCUD)
These series validation codes (QR Code) and the unique document code (ATCUD) will be validated by the Tax Authority, as part of the certification of IT solutions used to issue invoices.

In order to simplify the communication of invoices by individuals to determine their respective deductible expenses for IRS purposes, the implementation of the QR Code and ATCUD on invoices simultaneously promotes greater control of transactions carried out by taxpayers, with a view to combating the informal economy, fraud and tax evasion.

Note : ATCUD only comes into effect next year.

QR Code on invoices: what does it consist of?

This code, which must be included on all invoices and other tax-relevant documents, is issued by software certified by the Tax Authority and must be perfectly legible, regardless of the format on which it is presented to the customer. In the case of documents with more than one page, the QR Code may only appear on the first or last page.

Who guarantees the generation of the QR Code?

The people responsible for ensuring that the code is generated correctly are the producers of the software used by companies. For this reason, choosing software to support business management is a decision that has a major impact on the entire life of the company. This is why it is essential to invest in a management system that guarantees continuous technological development, but above all, full, timely and rigorous compliance with legal and tax developments, something that is absolutely essential in the Portuguese market, where there is a strong legislative dynamic.

To ensure accuracy when filling out the SAF-T file, there is already software that provides a data validator certified by the Tax Authority, the SVAT , which guarantees that the file produced and exported complies with all AT rules, both in terms of structure and content.
But how does the QR Code help with IRS communication?

The answer lies in a Quick Response Code, which is the result of the evolution and simplification of the barcode. Like the barcode, the QR Code simplifies identification and access to information. It is a 2D graphic that can be read by the cameras of the vast majority of smartphones and by specific applications.

If today there are already codes for payments, codes to access Wi-Fi networks, codes to view restaurant menus or codes to access mobile applications, such as WhatsApp, now, invoices will also enter an era of modernization.

The main advantage lies in the ease of access to information. In addition to promoting the dematerialization of documents, the introduction of this code promotes the control of transactions carried out by taxpayers, with the aim of combating tax fraud and evasion.

QR Code: another step towards dematerialization

Basically, this new feature in the tax field involves printing a QR Code on invoices, so that taxpayers can notify the Tax Authorities of invoices they requested without a taxpayer number at the time of purchase. This gives taxpayers a second chance to notify the Tax Authorities of their expenses, because even if they forgot to request an invoice with a taxpayer number, they can easily send the invoice to the tax portal using a smartphone. All they need to do is download a QR Code reader app (there are several available for free), point the camera on their phone at the image forming the code and notify the Tax Authorities. This way, even invoices that do not have a taxpayer number will be included in their IRS deductions.

Until now, the taxpayer identification number (NIF) was essential to guarantee tax benefits on health, education, restaurant and other expenses. However, things are different now. Taxpayers will be able to photograph the code generated on the invoice, even if it does not contain a NIF , and send the information to their e-Invoice. If they prefer, they can request the invoice with a NIF at the time of purchase and it will be immediately integrated into the Tax Authority portal. In essence, taxpayers now have two opportunities to report expenses to the Tax Authority and thus deduct the amount to be paid in IRS.

But for all taxpayers to be able to enjoy these benefits, organizations are faced with the need to respond to this new requirement. And this is where technology plays a fundamental role.

As always, PRIMAVERA has already prepared its solutions with the aim of providing organizations with a comprehensive, timely and efficient response to the new tax guidelines. Enjoy the continuous updating of PRIMAVERA solutions ! Focus on your business, we guarantee peace of mind in complying with all legal and tax obligations.