In Portugal, electronic invoices in PDF and XML formats are currently considered equivalent to paper invoices without additional certifications or signatures. However, the Portuguese Tax and Customs Authority plans to require the validation of electronic invoices with Qualified Electronic Signatures. The requirement for PDF invoices to feature the Qualified Electronic Signature, originally set for January 1, 2024, has been postponed to January 1, 2025. This gives businesses more time to prepare for compliance with the new regulations.
Source Comarch
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