Portugal postpones QR Codes on invoices and certified billing obligations

Upcoming changes: QR Codes and certified billing software

Due to Covid-19, Portuguese authorities proposed a delay in making the QR Codes in invoices obligatory for all businesses in Portugal until 2022. The proposal also included other key factors, such as possible benefits for those who opt to use QR invoicing in 2021, and feasibly only requiring businesses in hospitality and gastronomy sectors, as well as cultural events, to use the QR Codes.

Additionally, non-established businesses in Portugal will be required to utilize certified billing software to issue their invoices starting from July 2021. Businesses who do not comply with this obligation risk fines from the Portuguese Tax Authorities as well as their invoices being considered invalid. This obligation was also postponed from 1 January to 1 July 2021 due to Covid-19 challenges for businesses.

In order to abide by the requirements set by the Portuguese Tax Authorities, non-established businesses should make sure that their systems are configured to issue invoices with a certified billing software as from July 2021.

PDF invoices to be accepted until March 2021

The Secretary of Tax Affairs announced in November 2020 that PDF invoices will still be deemed as electronic for tax and legal purposes and will be accepted until 31 March 2021. From that moment on, businesses will have to comply with the new requirements put in place by the tax authorities.

Portuguese Invoicing Dictionary

With all of the upcoming changes, it can be difficult to keep track of what is what. You can find our explanation of some key words below:

• QR Codes
  A two-dimensional code to be utilized on invoices in Portugal. You can find more information on the technical requirements and FAQ by clicking on those links.
• UIDD Number
  Unique identification number assigned by the Portuguese Tax Authorities that must be included on each invoice.
• E-Invoicing
  A method of issuing invoices that will be mandatory only on B2G invoices.
• Certified Billing Software
  Invoicing software to be used in Portugal by local businesses, and as from July 2021, also by non-established businesses. The software must meet certain requirements laid out by the Portuguese Tax Authorities to make sure that the invoices are accepted and issued correctly.

Marosa’s Billing Tool in Portugal

We at Marosa seek to make the upcoming changes as easy as possible for our clients. With our billing tool in Portugal, clients can remain at ease knowing that their invoices will meet the Portuguese Tax Authorities’ requirements and that they are correctly issued. Clients will not have to make any changes to their current ERP system and will be able to generate SAF-T returns with a single click.