Portugal will delay the electronic signature for PDF and XML invoices mandate

In Portugal, regular invoices in electronic formats such as PDF and XML are recognized as equivalent to traditional paper ones without additional certifications or signatures. This, however, is set to change, as the Portuguese Tax and Customs Authority aims to mandate validating electronic invoices with Qualified Electronic Signatures.

Portuguese Tax and Customs Authority decided to postpone introducing a requirement for the invoices in PDF format to feature the Qualified Electronic Signature. The original plan was to oblige issuers to sign their invoices electronically on January 1, 2024. This, however, is being pushed back an entire year to January 1st, 2025.

This means businesses still have time to prepare for assuring compliance with upcoming regulations.