7 January 2021
Extension of the Deadline for QR Code Implementation
On December 31, 2020, the State Budget for 2021 was approved by Law No. 75-B/2020. During the document it is made official, among others, the change of the deadline for the obligation to implement the QR Code.
In the article released in our blog on December 14th with the title "Invoices with QR Code", it was stated that the QR Code should be implemented in invoices and other tax relevant documents from January 1st 2021. However, with the approval of the State Budget, this date was extended to January 1, 2022.
Although the implementation obligation has been extended, the QR Code can be implemented optionally in the year 2021.
The costs arising from the implementation of the QR Code have an associated tax benefit: the "Extraordinary support for its implementation".
EXTRAORDINARY SUPPORT FOR ITS IMPLEMENTATION
Expenses for the acquisition of goods and services directly necessary for the implementation of the QR Code and ATCUD are considered:
- At 140% of the accounted expenses of the period on condition that the taxpayer starts including the QR Code in all its invoices and other fiscally relevant documents by the end of the first quarter of 2021;
- At 130% of the period's booked expenses on the condition that the taxpayer includes the QR Code on all his invoices and other fiscally relevant documents by the end of the first half of 2021;
- Or, at 120% of the period's booked expenses, on condition that the taxpayer includes the QR Code and ATCUD on all his invoices and other tax-relevant documents from January 1, 2022.
This is information that does not dispense with consulting the applicable legislation. It is generic in nature and does not address any particular case.
Together, on the right track.
In the article released in our blog on December 14th with the title "Invoices with QR Code", it was stated that the QR Code should be implemented in invoices and other tax relevant documents from January 1st 2021. However, with the approval of the State Budget, this date was extended to January 1, 2022.
Although the implementation obligation has been extended, the QR Code can be implemented optionally in the year 2021.
The costs arising from the implementation of the QR Code have an associated tax benefit: the "Extraordinary support for its implementation".
EXTRAORDINARY SUPPORT FOR ITS IMPLEMENTATION
Expenses for the acquisition of goods and services directly necessary for the implementation of the QR Code and ATCUD are considered:
- At 140% of the accounted expenses of the period on condition that the taxpayer starts including the QR Code in all its invoices and other fiscally relevant documents by the end of the first quarter of 2021;
- At 130% of the period's booked expenses on the condition that the taxpayer includes the QR Code on all his invoices and other fiscally relevant documents by the end of the first half of 2021;
- Or, at 120% of the period's booked expenses, on condition that the taxpayer includes the QR Code and ATCUD on all his invoices and other tax-relevant documents from January 1, 2022.
This is information that does not dispense with consulting the applicable legislation. It is generic in nature and does not address any particular case.
Together, on the right track.
