ADVANTAGES AND DISADVANTAGES OF QR CODE IN TAX INVOICES IN PORTUGAL

Abstract

The systematization of the information underlying the electronic invoice, published in the Decree-Law no. 28/2019 of 15 February in Portugal, brought legislative changes leading to the introduction of a QR-Code on the invoice creating the conditions for the document's dematerialization. This article´s purpose is to present the results of a set of surveys applied to the various stakeholders in the process, in order to validate the advantages and constraints of an aggregating Approach, designed to systematize such stakeholders in a process of this nature. The methodology adopted was Design Science Research and proved to be adequate for the design of the artefact. The elaborated approach and the results of the surveys are also presented. In 2021, invoices and other tax documents must contain a two-dimensional bar code, containing all information related to the invoice, allowing the consumer to digitally send this information to his electronic invoice without his Fiscal ID introduction.