In August, Ordinance No. 195/2020 which regulates the requirements for the creation of the two-dimensional bar code (QR code) and the unique document code (ATCUD), referred to in paragraph 3 of article 7 of Decree-Law no. 28/2019, was published. This ordinance was supposed to come into force on the 1st of January, 2021.
Last week, the TA promulgated the new order which postpones the obligation to include the single document code (ATCUD) in the invoices and other fiscally relevant documents, as foreseen in Decree 195/2020, to the 1st of January, 2022 (previously, the 1st of January, 2021).
However, the two-dimensional code bar code (QR code) should be included from the 1st of January, 2021.
Additional guidelines and clarification are expected from the TA.
Contribution by JB Fiscal Consulting
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