New legislation determines that invoices and other fiscally relevant documents must include a two-dimensional barcode (QR code) and a unique document code.
Ordinance No. 195/2020 was published, regulating the requirements for creating the two-dimensional barcode (QR code) and the unique document code (ATCUD), based on Decree-Law No. 28/2019.
The diploma introduces innovative aspects, such as the unique document code and the two-dimensional barcode (QR code), which aim to simplify the communication of invoices by individuals to determine their respective deductible expenses for IRS purposes, while simultaneously increasing the control of transactions carried out by taxpayers with a view to combating the informal economy, fraud and tax evasion.
Communication of documentary series to obtain validation code
Taxpayers must communicate electronically to the Tax Authority (AT), before their use, the identification of the series used to issue invoices and other tax-relevant documents for each establishment and processing method used. For each document series communicated, the AT assigns a code, which must be included in the unique document code (ATCUD).
Creation of two-dimensional barcode (QR code)
The creation of the two-dimensional barcode (QR code) must comply with the technical specifications defined by the Tax and Customs Authority, yet to be made available on the Finance Portal, and producers must ensure the correct generation of the two-dimensional barcode (QR code) that must be included on invoices and other tax-relevant documents, issued by programs certified by the AT.
Creation of the unique document code (ATCUD)
It is a code composed of a string of characters, with a minimum length of eight (8) and the concatenation of the series validation code and the document's sequential number, and must be included in all invoices and other fiscally relevant documents. It is the obligation of producers and users of invoicing software to ensure that the ATCUD is perfectly legible, regardless of the medium on which it is presented to the customer.
Transitional Regime
Starting on 1 December 2020, this regime determines that taxable persons, users of invoicing software or other electronic means, who wish to keep the series in use from one year to the next (continuing the sequential numbering) must, during the month of December 2020, communicate the ATCUD code.
Documents pre-printed in an authorized typography, which were acquired before the entry into force of this ordinance, may be used until June 30, 2021.
This diploma shall come into force on 1 January 2021.
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