QR Codes on invoices are now an established part of the invoicing rules in Portugal.

Their introduction aimed to modernise and simplify the invoicing system, making it easier to communicate information to the Tax and Customs Authority (AT) and allowing consumers to register certain invoices more easily in the e-Fatura system.

Although QR Codes have been mandatory for several years in certain situations, there are still questions about how they work and the obligations they create for businesses.

In this article, we explain what a QR Code is, when it is mandatory and what its main advantages are.

QR Codes on invoices: What are they and what are they used for?

A QR Code, or Quick Response Code, is a two-dimensional barcode that can be scanned using a smartphone or another electronic device.

On invoices, this code contains information that allows the document and its details to be identified and communicated to the Tax and Customs Authority.

One of its main uses is related to e-Fatura.

For example, when an invoice does not include the consumer’s tax identification number (NIF), the consumer can use the e-Fatura app to scan the QR Code and communicate the expense to the Tax and Customs Authority.

This makes the process simpler and reduces the need to enter all invoice details manually.

Are QR Codes mandatory on invoices?

Yes, in certain circumstances.

A QR Code must appear on invoices and other fiscally relevant documents when they are issued using invoicing software certified by the Tax and Customs Authority.

The code must be generated in accordance with the technical specifications established by the AT and must be clearly legible.

There are, however, specific situations in which this requirement does not apply. For example, certain fiscally relevant documents issued and printed by authorised printers may be exempt from the QR Code requirement.

The applicable rules should therefore be assessed according to the invoicing system used by the business.

When did QR Codes on invoices become mandatory?

The QR Code requirement was introduced as part of the invoicing modernisation measures established by Decree-Law No. 28/2019.

Its mandatory implementation began on 1 January 2021 for the documents covered by the applicable rules.

Therefore, in 2026, the QR Code is no longer a new feature, but rather an established element of the Portuguese invoicing system.

Where should the QR Code appear?

The QR Code must be positioned so that it can be easily scanned without obstruction.

For single-page documents, it must be clearly visible.

For documents consisting of several pages, the QR Code may be placed on the first or last page, in accordance with the rules established by the Tax and Customs Authority.

It is important to ensure that the code is printed at a sufficient quality to allow it to be correctly scanned using an electronic device.

How does the QR Code work with e-Fatura?

The QR Code allows consumers to communicate certain invoices to the Tax and Customs Authority through the e-Fatura app.

To do so, the consumer simply uses the QR Code scanning function available in the app.

Once the code has been scanned, the necessary information is obtained directly from the code, making the process faster than manually entering the information.

This functionality is particularly useful when consumers want to ensure that a particular expense is recorded in e-Fatura.

What are the advantages of QR Codes?

QR Codes offer benefits to both consumers and businesses.

The main advantages include:

• Making it easier to register invoices in e-Fatura; 
• Reducing errors associated with manual data entry; 
• Simplifying the communication of expenses to the Tax and Customs Authority; 
• Streamlining invoicing processes; 
• Promoting the digitalisation of tax procedures; 
• Increasing efficiency in the management and processing of information. 

QR Codes therefore contribute to making the invoicing system simpler and more digital.

Do QR Codes help combat tax fraud?

Yes.

The use of digital mechanisms in invoicing contributes to increasing the traceability of economic transactions and improving the Tax and Customs Authority’s ability to monitor them.

The information associated with documents issued through invoicing systems allows greater automation of tax procedures and helps reduce instances of non-compliance.

QR Codes are therefore part of a broader strategy aimed at the digitalisation and monitoring of invoicing.

How should a business implement QR Codes?

Businesses using invoicing software must ensure that their software is capable of complying with the rules established by the Tax and Customs Authority.

The invoicing software must be able to generate QR Codes in accordance with the applicable technical specifications.

Therefore, if you own a business, it is important to regularly check that your invoicing software is up to date.

If you use certified invoicing software, you should also ensure that the relevant updates are installed and that QR Codes are correctly displayed on the documents issued.

What happens if the QR Code is not displayed correctly?

The QR Code must be legible and correctly generated, in accordance with the technical specifications established by the Tax and Customs Authority.

A code that cannot be correctly scanned may prevent consumers from using certain e-Fatura communication features.

In addition, businesses must ensure that their invoicing system fully complies with the rules applicable to the issue of documents.

For this reason, any changes or updates to invoicing software should be carefully monitored.

Does the QR Code replace the invoice?

No.

The QR Code is simply an element incorporated into the invoice.

The invoice must still contain all the mandatory information required by law, including the issuer’s details, document number and date, description of the goods or services, amounts, applicable VAT rates and any other required information.

The QR Code simply makes certain information contained in the document available in a format that can be read electronically.

Do invoices still need to be kept if they contain a QR Code?

Yes.

The presence of a QR Code does not, in itself, eliminate the obligations relating to the retention of invoicing documents.

Businesses must continue to comply with the rules applicable to the issue, retention and archiving of invoices and other fiscally relevant documents.

The QR Code is a tool for digitising and communicating information; it does not replace the legal requirements concerning document retention.

In summary

QR Codes on invoices are now an established part of the invoicing system in Portugal.

Although they were introduced several years ago, they continue to play an important role in modernising tax procedures, making it easier to register invoices in e-Fatura and reducing the need for manual data entry.

For businesses, it is essential to use an appropriate and up-to-date invoicing system capable of correctly generating QR Codes on documents where they are mandatory.

For consumers, scanning the QR Code through the e-Fatura app can make it easier to register certain expenses.

Do you have questions about issuing invoices or your company’s invoicing obligations? Contact us. Our accounting team can help ensure that your invoicing system is correctly set up and up to date.