Qualified Signature Requirement for Invoices Postponement

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Portugal

01.04.24

Qualified Signature Requirement for Invoices Postponement

The Portuguese Budget Law 2024 has introduced some important changes regarding the requirement for qualified signatures on invoices.

Portugal has delayed the requirement for electronic invoices to be affixed with a qualified signature several times, with original changes planned for as far back as 2022.

This requirement has yet again been delayed to 1 January 2025. This effectively means that invoices without a digital signature will still fall under the category of electronic invoices until 31 December 2024.

The postponement for qualified signatures on invoices also coincides with the requirement for the submission of the Standard Audi File for Tax (SAF-T), the medium for taxpayers to report tax-related data to Polish authorities, being delayed, with obligations associated with the SAF-T file now required from 1 January 2026.