The new world of paperless invoices

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Paperless invoices are already a reality and a setback in this process is unthinkable.

In addition to being much more economical and in favor of environmental sustainability, it is also a factor that favors administrative efficiency, accessibility and data security. But we'll get to that later.

In this article we will explore the main changes regarding paperless invoices and the advantages that arise from them.

1. Paperless invoices and electronic archiving
Private sector and retail
After services such as water, electricity, gas iran whatsapp number database telecommunications, paperless invoices have also become a reality in the retail sector. Retailers no longer have to print invoices and can now issue them only electronically, provided that the end consumer accepts them. The invoices are then made available on the Tax Authority portal and sent by the seller electronically, either by email or via an app.

Therefore, companies can dispense with issuing paper invoices if:
the customer does not request the invoice in physical format
the invoices have the purchaser's tax identification number
invoices are processed using a certified computer program
ensure the transmission of invoices in real time to the Tax Authority (AT)

The paperless invoice also brings a set of other advantages for companies that, however, have the freedom to decide whether and when they want to join this tax project.

Public sector and new dates for implementation of electronic invoicing
This obligation to issue paperless invoices applies to large companies from 1 January 2021, with deadlines for adoption for small and medium-sized companies and also micro-enterprises from 1 January 2023.

Electronic invoicing for State suppliers is already a reality, but in the near future this requirement will be even more felt, as SMEs and micro-enterprises will have to join this era of electronic invoices.

2. QR code on invoices
The inclusion of QR Codes on invoices in order to simplify communication with the Tax Authorities is no longer new . Since January 1, 2022, companies are required to include a two-dimensional barcode on invoices.


Until now, to ensure that part of the VAT relating to health, food and education expenses can be deducted from the IRS, it was mandatory for the invoice to contain the taxpayer's tax identification number, something that has been unnecessary since January 2022. With the introduction of the QR code on the invoice , the consumer simply needs to take a photo of it with their mobile phone for the information to automatically arrive on their e-invoice.

For merchants, however, the measure had more implications: they were forced to update their billing programs (so that the invoices issued could generate the QR code).

3. Qualified Digital Signature and PDF Invoices
Although they are still considered electronic invoices, PDF invoices are on their way out. From 1 January 2023, qualified digital signatures will be mandatory for electronic invoicing.

With the pandemic and all the Government's efforts to mitigate its effects on the economy and companies, measures were taken to safeguard the business community in this fight against the impact of COVID-19. These measures mean that PDF invoices will continue to be considered electronic invoices until December 31, 2022. From that date, it is mandatory that they include a qualified digital signature.

4. ATCUD
The ATCUD was initially scheduled to be implemented from January 2021; however, due to the complications generated by the new coronavirus pandemic, this implementation was postponed by Order No. 412/2020 to January 1, 2022. Subsequently, as the pandemic was not expected to ease in 2022, Order 351/2021 again postponed the introduction of the mandatory ATCUD to January 1, 2023.

Although it may seem like a strange acronym at first glance, ATCUD is a measure that was created by the provisions of Decree-Law No. 28/2019, which introduces innovative aspects in invoicing. ATCUD, like the QR code, promotes the control of operations, always with a view to combating the informal economy, fraud and tax evasion.

The advantages of paperless invoices
Agility in processing and sending invoices
By digitizing processes, all manual workload associated with invoice processing is eliminated.

Document processing automation
Increased productivity, elimination of time-consuming manual processes associated with processing and optimization of resources are some of the advantages of electronic invoicing.
Resource optimization
By automating the process of issuing and receiving documents with accounting value, you will free up resources for higher value-added operations and reduce costs related to physical archiving.
Security enhancement
As it is an electronically signed digital document, the invoice is valid for tax purposes and total reliability, privacy and information security are guaranteed.
Greater accessibility with the digital archive

Digitization eliminates file folders and time-consuming manual processes by digitally archiving invoices for the legally required period, simplifying access to documents.
Loss control
Combined with the automation of document processing, the security and privacy that electronic invoicing provides reduces the occurrence of errors and eliminates the possibility of lost invoices.