The Portuguese State Budget Law for 2024, approved on 29 November 2023, includes a delay in the implementation of regulations for electronic invoices for B2G and qualified electronic signatures (QES) for PDFs. Starting from 1 January 2025, a QES will be mandatory for all issued PDFs in B2B and B2C transactions, instead of the previously planned date of 1 January 2024. Additionally, micro, small, and medium-sized companies will be required to send e-invoices in a CIUS-PT format to public authorities starting from 2025, rather than the original date of 1 January 2024. The specific provisions regarding these changes can be found in article 182-A, paragraph 4 for PDFs requiring QES, and paragraph 5 for e-invoicing for the public sector.
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