Abstract
The recent tax legislative changes created conditions for the dematerialization of documents, allowing waiving invoice printing, encouraging the adoption of an electronic invoicing and document archiving system. The consequent sustainability and cost reduction measures are allowing the optimization of invoicing and archive procedures, driving companies to invest in the development of technological instruments, incorporating a philosophy of innovation and sustainability. Entrepreneurial entities can take advantage of the increasing use of telework, due to the recent pandemic, by shifting to perform functions remotely. Thus, there is a need to optimize business processes and endeavour technological innovations, taking adequate, quick, and effective decisions. A model can be applied to systematize and simplify the decision-making process related to the Portuguese tax framework and requirements for certified invoicing software or for electronic document archiving. Understanding these requirements can speed up the development or acquisition of a proper invoicing or archiving software.
TopPortuguese Legal Invoicing Framework
The Portuguese Value Added Tax Code (VATC) requires the issuance of an invoice for each transmission of goods or provision of services, even if the acquirer does not request its issuance, and refers to the formalities regarding the information that must appear on the invoice.
Decree-Law no. 28/2019, defines the criteria that oblige taxable persons to issue invoices, mandatorily and exclusively, through ISW, which have been subject to prior certification by AT.
In this context, Ordinance no. 363/2010, regulates the prior certification of ISW and Order no. 8632/2014, sets out technical requirements that ISW, even if already certified, must comply with. Ordinance no. 293/2017 creates the AT Validation Seal (SVAT) and defines the rules for its attribution to accounting software.
Key Terms in this Chapter
Electronic Archiving: Archive, preserve, backup and secure the electronic documents (even if digitalized) in good order. Documents must always be accessible and legible, with no loss or changes of information. Archiving system must have document integrity controls, audit trails and comply with an archive plan.
Software Certification: Definition of rules so that the invoicing programs observe requirements that guarantee the inviolability of the information initially registered, allowing, consequently, that only the programs that respect these requirements can be used, after certification by the Portuguese Tax and Customs Authority.
Decision Process: Decisions are made at different scales by different actors. Decision-making is the process of making choices by identifying a decision, gathering information, and assessing alternative resolutions. Using a decision-making process can help reduce risks and make more deliberate, thoughtful decisions by organizing relevant information and defining alternatives.
Software Engineering Kernel: Is a stripped-down, lightweight set of definitions that captures the essence of effective, scalable software engineering in a practice independent way. The focus of the kernel is to define a common basis for the definition of software development practices, one that allows them to be defined and applied independently. The practices can then be mixed and matched to create specific software engineering methods tailored to the specific needs of a specific software engineering community, project, team, or organization (Object Management Group, 2014).
Relevant Fiscal Document: Invoices, transport documents, receipts and any other documents issued, regardless of their designation, which are susceptible, namely, to customer presentation to enable goods checking or provision of services.
Service Delivery: Is the manner in which a corporation provides users access to ICT services, which include applications, data storage and other business resources.