A implementa\u00e7\u00e3o do C\u00f3digo de Barras Bidimensional (QR Code) \u00e9 obrigat\u00f3ria a partir de 1 de janeiro de 2022, para todos os documentos de fatura\u00e7\u00e3o e outros documentos fiscalmente relevantes processados atrav\u00e9s de programas inform\u00e1ticos de fatura\u00e7\u00e3o certificados pela AT. A implementa\u00e7\u00e3o dos ATCUD e a comunica\u00e7\u00e3o das s\u00e9ries apenas ser\u00e1 obrigat\u00f3ria a partir de 1 de janeiro de 2023, mas pode ser aplicada antecipadamente j\u00e1 a partir deste momento.<\/p>\n\n\n\n
The government has decided not to further delay the rule that requires all invoices issued by merchants and service providers to contain a two-dimensional code, or QR code, which can be used for taxpayers to communicate the content of their invoices to the tax authorities themselves. Traders will have to update their invoicing programs and taxpayers will be able to communicate invoices to the tax authorities via the finance app, but they will still have to request an invoice with a TIN.<\/p>\n\n\n\n
This measure was created in 2019, along with two others, the affixing of a unique document code (called ATCUD) and the reporting of invoicing series to the IRS. These last two obligations are postponed until 2023.<\/p>\n\n\n\n
What are these obligations for?<\/strong><\/p>\n\n\n\n Atualmente j\u00e1 \u00e9 poss\u00edvel, perante uma fatura com c\u00f3digo QR, o contribuinte comunicar ele pr\u00f3prio a mesma \u00e0s Finan\u00e7as, usando a app oficial, que l\u00ea o c\u00f3digo e envia de imediato a informa\u00e7\u00e3o para o e-fatura.<\/p>\n\n\n\n No entanto, n\u00e3o permite ainda que o contribuinte seja dispensado de pedir a fatura com NIF quando faz a aquisi\u00e7\u00e3o dos bens ou servi\u00e7os. Atualmente – e assim continuar\u00e1 em 2022 – s\u00f3 podem ser comunicadas com o c\u00f3digo QR as faturas que tenham sido pedidas com n\u00famero de contribuinte. O sistema s\u00f3 ficar\u00e1 totalmente operacional quando as faturas vierem tamb\u00e9m com o ATCUD, o tal c\u00f3digo \u00fanico de documento.<\/p>\n\n\n\n