It will no longer be in 2021 that companies will be obliged to incorporate the QR code and the unique document code in their invoices.
The proposal came from the PCP and was approved in the specialty of the State Budget for 2021.
QR codes: additional costs for micro, small and medium-sized enterprises
On the third day of voting in the specialty in the Budget and Finance Committee, deputies gave the green light to a communist amendment concerning the entry into force, in January 2021, of the mandatory incorporation in invoices of the QR code and the single document code ( ATCUD) for VAT taxable persons, reveals Lusa.
ATCUD has the format "ATCUD: CodigodeValidação-NumeroSequencial" and its readability must be guaranteed, regardless of the support in which it is presented to the customer, by the producers and users of billing software and other electronic billing means, as well as the typographies. authorized.
According to an explanatory note, this change “would bring additional costs for micro, small and medium-sized enterprises (MSMEs), particularly in adapting computer systems”
In a context in which the MSMEs face great difficulties, resulting from the economic and social situation that has been installed in the country, it is fully justified to postpone this obligation which - without even entering into the discussion of the merit and scope of this measure - would bring costs that would not be incurred. suit the current context
Thus, two points of the decree-law that regulates the obligations related to the processing of invoices and other relevant tax documents are suspended, as well as the obligations to keep books, records and respective supporting documents that fall on the taxable persons of VAT.
Preprinted documents in authorized typography, which were purchased before January 1, 2021, can be used until June 30, 2021
In view of these changes ...
- mention of ATCUD on all invoices and other relevant tax documents, will only be mandatory from January 1, 2022;
- for these purposes, TA must allow taxable persons to communicate documentary series to obtain a validation code, the from the beginning of the 2nd semester of 2021, in order to allow the adaptation of taxable persons and the respective means of processing invoices and other relevant tax documents;
- the regimetransitional is adjusted, allowing that the referred communication can be made from July 1, 2021, and the pre-printed documents in authorized typography without mentioning ATCUD, can be used until the day December 31, 2021.
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