New Postponement of Digital Signature Requirement in Portugal
Postponement of digital signature requirement in Portuguese invoices for one additional year. According to Draft State's Budget 2025, the requirement is expected to enter into force by January 2026.
The digital signature requirement in Portugal is expected to be postponed until 31 December 2025, according to the Draft State Budget for 2025, currently under Parliamentary review. If approved, businesses can continue using PDF invoices as 'e-invoices' through 2025.
Originally, the requirement to include a Qualified Electronic Signature (QES), which can only be issued by can only be issued by certified service providers, was set to begin on 1 January 2025.
This extension gives companies more time to adjust to new invoicing rules, which currently include:
- Using certified billing software for issuing compliant invoices, which assigns an ATCUD code to each invoice.
- Adding a QR code to paper and PDF invoices.
- Monthly invoicing SAF-T reporting.
Find here more information about the invoicing SAF-T reporting obligation in Portugal.
Additionally, the annual accounting SAF-T for established entities, initially scheduled for implementation, has also been postponed.