fbpx

Anabela Marques – Polytechnic Institute of Setúbal, Setúbal, Portugal
Leonilde Reis – Polytechnic Institute of Setúbal, Setúbal, Portugal

 

DOI: https://doi.org/10.31410/LIMEN.2020.167

 

6th International Scientific-Business Conference – LIMEN 2020 – Leadership, Innovation, Management and Economics: Integrated Politics of Research – CONFERENCE PROCEEDINGS, Online/virtual, November 26, 2020, published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-39-4, ISSN 2683-6149, DOI: https://doi.org/10.31410/LIMEN.2020

 

Abstract

The systematization of the information underlying the electronic invoice, published in the Decree-Law no. 28/2019 of 15 February in Portugal, brought legislative changes leading to the introduction of a QR-Code on the invoice creating the conditions for the document’s dematerialization. This article´s purpose is to present the results of a set of surveys applied to the various stakeholders in the process, in order to validate the advantages and constraints of an aggregating Approach, designed to systematize such stakeholders in a process of this nature. The methodology adopted was Design Science Research and proved to be adequate for the design of the artefact. The elaborated approach and the results of the surveys are also presented. In 2021, invoices and other tax documents must contain a two-dimensional bar code, containing all information related to the invoice, allowing the consumer to digitally send this information to his electronic invoice without his Fiscal ID introduction.

 

Keywords

QR-code, Invoice, Innovation, Approach.

 

References

CMMI Institute. (2019). What is CMMI®? Obtido em 18 de 11 de 2019, de cmmiinstitute.com: https://cmmiinstitute.com/cmmi/intro
Decree-Law 28/2019. (15 de 02 de 2019). Regulates the obligations regarding the processing of invoices and other fiscally relevant documents as well as the obligations to keep books, records and their supporting documents that fall upon VAT taxpayers. Lisbon, Portugal.
Decree-Law nº 198/2012. (24 de 08 de 2012). Establishes measures to control the issue of invoices; form of communication to AT; encourages the request of invoice with NIF. Lisbon, Portugal.
European Commission. (13 de 12 de 2016). Regulamento (UE) 2235. Jornal Oficial da União Europeia. Bruxelas. Obtido em 11 de 01 de 2020, de https://eur-lex.europa.eu/legal-content/PT/TXT/PDF/?uri=CELEX:32016R2235&from=EN
ISACA. (2019). COBIT® 2019 Framework: Introduction & Methodology. Schaumburg, USA. doi:ISBN 978-1-60420-763-7
ISO/IEC 18004:2015. (2015). ISO/IEC 18004:2015.
ITIL. (2019). What is ITIL® 4. (l. AXELOS, Ed.) Obtido em 07 de 11 de 2019, de www.itilportugal.pt: http://www.itilportugal.pt/itil-o-que-e/
ITSM Academy, Inc. (2019). ITIL4 Training Catalog – ebook. Obtido em 17 de 11 de 2019, de www.itsmacademy.com: https://www.itsmacademy.com/about-us/
Marques, A. (2020). QR-Code na Fatura Eletrónica – Vantagens e Condicionantes. Dissertação de Mestrado, Instituto Politécnico de Setúbal, Escola Superior de Ciências Empresariais, Setúbal. Obtido em 2020
Marques, A., & Reis, L. (2020). QR-Code nos documentos fiscalmente relevantes em Portugal. CISTI’2020 – 15ª Conferencia Ibérica de Sistemas e Tecnologías de Informacão, (pp. 1-7). Sevilha. Obtido em 30 de 06 de 2020
Melo, C. M. (2018). e fatura A reforma digital da AT. Implicações no crescimento da receita fiscal. Tese, Instituto Superior de Gestão- ISG, Gestão Fiscal, Lisboa. Obtido em 18 de 12 de 2019, available at https://comum.rcaap.pt/

Secretaria do Estado dos Assuntos Fiscais – SEAF. (04 de 07 de 2018). Plano Estratégico de Combate à Fraude e à Evasão Fiscal e Aduaneira (PECFEFA) 2018-2020.
XXI Governo. (2015). Relatório de Atividades Desenvolvidas Combate à Fraude e Evasão Fiscais e Aduaneiras. (GSEAF, Ed.) Obtido em 18 de 12 de 2019, de blogs.sl.pt: https://blogs.sl.pt/cloud/file/aa4ced447f00ac5becad3d5eeddd34cb/fiscalidadeonline/2016/Relatorio_de_Combate_a_Fraude_e_Evasao_Fiscal_2015_GSEAF.pdf
Zhang, W. (2018). Online Invoicing System based on QR Code Recognition and Cloud Storage. Advanced Information Management, Communication, Electronic and Automation Control Conference (IMCEC 2018), (pp. 1-4). Xi’an Peihua University, Xi’an, China.

 

Download Full Paper

 

 

 

Connect with us

Association of Economists and Managers of the Balkans – UdEkoM Balkan
179 Ustanicka St, 11000 Belgrade, Republic of Serbia

https://www.udekom.org.rs/home

Udekom Balkans is a dynamic non-governmental and non-profit organization, established in 2014 with a mission to foster the growth of scientific knowledge within the Balkan region and beyond. Our primary objectives include advancing the fields of management and economics, as well as providing educational resources to our members and the wider public.

Who We Are: Our members include esteemed university professors from various scientific disciplines, postgraduate students, and experts from ministries, public administrations, private and public enterprises, multinational corporations, associations, and similar organizations.

Building Bridges Together: Over the course of ten years since our establishment, the Association of Economists and Managers of the Balkans has established impactful partnerships with more than 1,000 diverse institutions across the Balkans region and worldwide.

LIMEN conference publications are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.