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QR-Code na Fatura em Portugal
The systematization of the information underlying the electronic invoice and, according to the new measures, published in Decree Law No. 28/2019 of 15 February, is aimed at optimizing the billing process, allowing to create the conditions for the dematerialization of documents, stimulating the development and use of new technological instruments, incorporating a philosophy of innovation and de-bureaucratization. From 2020 onwards, the invoices and other fiscally relevant documents must contain a two-dimensional bar code (QR-Code) which will encompass all the information related to the invoice, thus allowing the consumer to send this information digitised to his e-invoice, without the introduction of the NIF. The aim of this article is to evaluate the contribution that this modification will originate on the different stakeholders present in the system, in order to guarantee the authenticity of the origin, the integrity of the content, and legibility of the invoices. It is also intended, to analyze the advantages of the QR-Code in invoices, and describe the different stakeholders in the system. The methodology used in the execution of this article was Design Science Research (DSR). The research method was based on the analysis of diverse bibliographic sources that deal with the most relevant aspects of the invoice evolution process, namely legal diplomas as well as the analysis of international standards, frameworks and technological specifications. The paper's contributions have as underlining the presentation of an Approach that enables process stakeholders to understand the differences, requirements and development strategies to be followed for the implementation of the QR-Code in the fiscal context.