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Postponement of Digital Signature Requirement in Portuguese Invoices Extended for Another Year

  • Digital signature requirement in Portuguese invoices postponed for one additional year
  • Requirement expected to enter into force by January 2025
  • Taxpayers can continue to use PDF invoices as ‘electronic invoices’ during 2024
  • Starting from January 2025, invoices must include a Qualified Electronic Signature (QES)
  • QES can only be issued by certified third-party providers
  • Extension provides businesses with additional time to adapt to invoicing changes
  • Current requirements include ATCUD code assignment, QR code inclusion, and monthly invoicing SAF-T reporting
  • Qualified digital signature was initially expected to be mandatory from January 2024
  • Annual SAF-T Accounting obligation has also been postponed.

Source: marosavat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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