05/03/2021

Tax benefit implementation QR Code

Bearing in mind that for the fiscal year 2021, the mandatory application of Decree-Law no. 28/2019, of February 15, is suspended, with the affixing to all invoices and other fiscally relevant documents of the two-dimensional bar code. (QR code) and the unique document code (ATCUD) optional. To encourage the voluntary implementation of SMEs, the Tax Authority may grant tax benefits in order to offset the investment involved.

Eligible expenses
All expenses directly related to the investments necessary for the implementation of the QR Code and ATCUD, provided that they appear on all invoices and other relevant tax documents.

Expenses incurred from 01-01-2020 to 31/12-2021 can be considered.

Tax benefit
For the purposes of determining taxable profit, expenses with the acquisition of goods and services directly necessary for the implementation of the QR code and ATCUD can be considered under the following conditions:

- In 140% of the expenses recorded, provided that the taxable person starts to include the QR code in all his invoices and other relevant tax documents until the end of the 1st quarter of 2021;
- In 130% of the expenses recorded in the period, provided that the taxable person starts to include the QR code in all his invoices and other fiscally relevant documents by the end of the first half of 2021.
- In 120% of the expenses accounted for in the period, provided that the taxable person starts to include the QR code in all his invoices and other fiscally relevant documents by the end of the year 2021.

Failure to complete the implementation of the QR code or the ATCUD code
Not completing the implementation of the QR code or ATCUD until the end of the respective periods, the increases unduly considered in previous tax periods must be added in the determination of the taxable profit of the tax period in which this non-compliance occurred, added by 5% calculated on the corresponding amount.

For further clarification, contact the #STEAMSBS team.

Tax Benefit Account

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Rua de Pedrouços, 37 – Armazém 5, 1º andar - Sala Padrão
1400-285 Lisboa
38.696566, -9.220794

+351 21 361 61 20
info@steam.pt

Edifício Clube Náutico, Senhora Santana
7580-309 Alcácer do Sal
38.369226, -8.511614

+351 265 098 350
info@steam.pt

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