In the State Budget for 2021, the suspension of the entry into force, in January 2021, of the mandatory incorporation in QRCode invoices and the unique code of the document (ATCUD) for VAT liabilities was approved.
Thus, the two points of DL no. 28/2019, of 2/15, which imposes obligations relating to the processing of invoices and other relevant tax documents, as well as the preservation obligations of books, records and respective supporting documents they receive about VAT liabilities.
Thus, in the face of these changes:
– the implementation of invoices with QR code is postponed to January 2022;
– mention of ATCUD on all invoices and other relevant tax documents will only be mandatory from 1 January 2022;
Still about this matter, another amendment proposal was approved, which provides tax benefits to entrepreneurs who anticipate the introduction of QRCode in all their invoices and other relevant tax documents.
That is, companies that choose to implement the QR code in the course of 2021 have a tax benefit of 140% of the expenses recorded, if they include the QR by the end of the 1st quarter of 2021, and 130%, if it is until the end the first half of 2021.