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Publication
QR-Code na fatura eletrónica: vantagens e condicionantes
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Advisor(s)
Abstract(s)
A sistematização da informação subjacente à fatura eletrónica e, de acordo com as novas
medidas, publicadas no Decreto Lei nº 28/2019 de 15 fevereiro, vai no sentido de otimizar o
processo de faturação, permitindo criar as condições para a desmaterialização de
documentos, estimulando o desenvolvimento e a utilização de novos instrumentos
tecnológicos, incorporando uma filosofia de inovação e desburocratização.
A partir de 2020, nas faturas e demais documentos fiscalmente relevantes deve constar
um código de barras bidimensional (código QR), com toda a informação respeitante à fatura,
permitindo ao consumidor o envio digitalizado dessa informação para o seu e-fatura,
dispensando-se a introdução do NIF.
O objetivo desta dissertação é avaliar o contributo que esta alteração vai originar aos
diferentes intervenientes no sistema, de modo a garantir a autenticidade da origem, a
integridade do conteúdo e legibilidade das faturas. Pretende-se, analisar as mais valias do
QR-Code na fatura e descrever os diferentes intervenientes no sistema.
A metodologia utilizada na execução desta dissertação foi a Design Science Research
(DSR). O método de pesquisa baseou-se na análise de fontes bibliográficas diversas que
versam sobre os aspetos mais relevantes do processo da evolução da fatura, nomeadamente
diplomas legais, bem como a análise de normas internacionais, frameworks e especificações
tecnológicas.
Os contributos da dissertação têm subjacente a apresentação de uma Abordagem que
permita aos intervenientes no processo, compreenderem as diferenças e os requisitos e
estratégias de desenvolvimento a seguir, para aplicação do QR-Code no contexto fiscal.
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 Masters dissertation 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 Masters dissertation 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 Master's thesis 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.
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 Masters dissertation 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 Masters dissertation 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 Master's thesis 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.
Description
Keywords
QR-Code Fatura Inovação Desmaterialização Invoice Innovation Dematerialization