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2D barcode (QR code) and qualified electronic signature


Law No. 75-B/2020 of 31 December suspended the requirement to print a 2D Barcode (QR Code) in every invoice and other tax-relevant material, making its use optional during the year 2021. This law also introduced some support measures for the implementation of the QR Code, applicable only to CIT taxpayers qualified as micro, small and medium-sized enterprises in accordance with the criteria defined in Article 2 of the Annex to Decree-Law No. 372/2007, and to PIT taxpayers with organised accounts. In this scope, to determine the taxable income of these taxpayers, expenses with the acquisition of goods and services directly necessary for QR Code and ATCUD (unique document code) implementation may be considered in accordance with the following:

  • - 120% of the expenditure incurred in the period relating to QR Code and ATCUD implementation provided that they are printed in all their invoices and other tax-relevant documents as from 1 January 2022, or

  • - 140% of the expenditure incurred in the period provided that taxpayers include the QR Code in all their invoices and other tax-relevant documents by the end of the first quarter of 2021, or

  • - 130% of the expenditure incurred in the period provided that taxpayers include the QR Code on every invoice and other tax-relevant documents by the end of the first half of 2021. Printing the QR Code will be mandatory on every invoice and other tax-relevant documents as from 1 January 2022. As regards electronic invoicing, the authenticity of the origin and integrity of the content of the documents issued must be ensured, namely by means of the following procedures:

    • - Using a qualified electronic signature under the legal terms;

    • - Using a qualified electronic seal under Regulation (EU) No. 910/2014 of the European Parliament and of the Council of 23 July 2014;

    • - Using an electronic data exchange system, provided that the respective issuers and recipients sign an agreement that complies with the legal requirements of the ‘European Model EDI Agreement’, approved by Commission Recommendation No. 1994/820/EC of 19 October. Procedures for affixing an advanced electronic signature or an advanced electronic seal are no longer accepted as from 1 January 2021. However, by way of exception, as part of the tax relief measures taken as a result of the pandemic, PDF invoices will be accepted as electronic invoices for all the purposes provided for by tax legislation until 31 December 2021.





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