The two-dimensional barcode (QRCode) and the Single Document Code (SDC) will become mandatory elements to be included in invoices and other relevant documents to be presented to customers, as well as in documents for checking goods and providing services.

The QRCode, or Quick Response Code, is a two-dimensional bar code that can be scanned by most cell phone cameras, allowing taxpayers to report invoices and other tax-relevant documents more simply and quickly without having to provide their tax number.

The QRCode contains information about the document issued, including the number, date, lines and installments, the amount of taxes and fees, and is intended to combat tax fraud, hindering the black economy.

In documents in A4 format, the QRCode should be placed on the first or last page. On receipts, although it is mandatory, there is no specification of where to place the QRCode. As far as size is concerned, the QRCode should have a minimum size of 3 x 3 cm.

Internal management documents, such as purchase documents, or current account control documents, except for Receipts, are not considered tax relevant documents, and therefore do not have a QRCode.

The SDC is a unique code composed by the Validation Code of the series and the sequential number of the document within the series, assigned by the Portuguese Tax Authority (TA).

It aims to simplify and facilitate the communication of invoices, promoting greater transparency in the purchasing process, both at the merchant and customer level.

The SDC must appear on all invoices and tax relevant documents, issued by any of the following processing means:

• Invoicing computer programs, including those provided by the TA;

• Other electronic means, namely cash registers, electronic terminals or electronic scales;

• Pre-printed documents in authorized printers.

In documents with more than one page, the SDC must appear in all of them.

Before its use, taxpayers must communicate electronically to the Tax Authority, the identification of the series used in the issuance of invoices and other documents for each establishment and means of processing used. Thus, for each document series reported, the TA assigns a code that must integrate the unique document code, the SDC.

To obtain the validation code of the document series, taxpayers must communicate:

• The identifier of the document series;
• The type of document, in accordance with the document typologies defined in the data structure referred to in Ordinance 321 -A/2007, of March 26, in the technical notes corresponding to the fields "Type of Document" and "Type of Receipt" of the "Commercial Documents" data group
• The start of the sequence numbering to be used in the series, in accordance with that defined in no 3 of article 3
• The expected date of the beginning of the use of the series for which the validation code is requested.

This measure comes into force on January 1, 2022, without prejudice to the transitional regime that allows, in specific situations, taxpayers keep the series in use and the documents pre-printed in an authorized printer.

Users of documents pre-printed in an authorized printer may continue to use these documents until December 31, 2021, which means that they will have to carry out the aforementioned communication of the series and acquire new books with the printed SDC code by the end of this year, to be used as of January 1, 2022.