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Portugal – PDF invoices | QR Code specifications | Possible postponement of QR Code to 2022

© Catarina Mantero

PDF invoices

Following Order 437/2020-XXII issued by the Secretary Tax of Affairs, of 9 November 2020,  in the context of COVID-19, PDF invoices (i.e. invoices originally issued in paper but which are scanned to be sent to clients) must be accepted until 31 March 2021,  being deemed  electronic invoices for all tax and legal purposes.

QR Code in invoices

The Portuguese Tax Authorities have:

QR Code entry into force – possible postponement to 2022

Under the current State Budget 2021 discussions, the socialist party presented a proposal to the national parliament (in line with the government’s action plan) to postpone the mandatory entry into force of the QR Code to 2022.

The proposal also covers the possibility to grant taxpayers the option to introduce the QR feature in 2021, with CIT benefits (additional expenses rebate) granted to SME which introduce this feature in the 1st semester of  2021.

Additional news circulated in the media also indicate that a “fine tuning” to the QR Code scope is under discussion, in the sense that this feature only becomes mandatory for B2C sectors such as restaurants, hotels and cultural events.

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