Portugal: QR Code and IES with previous SAF-T filling postponed to 2022

• Postponement of the obligation to fill the IES/DA through prior submission of the accounting SAF-T (PT) file in accordance with the provisions of Ordinance 31/2019, of 24 January, for the fiscal periods of 2021 and subsequent periods, to be delivered in 2022 or in subsequent periods;

• Following the postponement of the mandatory use of the single document code (the so-called “ATCUD”) to 2022, the use of the two-dimensional bar code (the "QR Code") on the invoices will also become mandatory only from 2022 onwards, being its use in 2021 optional, as set forth in article 7, no. 3, and article 35 of Law no. 28/2019, of 15 February. 

At the same time, a tax benefit applicable to micro, small and medium-sized enterprises is created, which allows an extra deduction of 20%, 30% and 40%, for Corporate Income Tax purposes, in relation to the expenses incurred with the implementation of the accounting SAF-T and on the adoption of the ATCUD and QR-Code in corresponding invoicing software.