- The Portuguese 2024 Budget Law officially confirms the postponement of the requirement to use a qualified electronic signature (QES) on all electronic invoices until January 1, 2025.
- This means that PDF invoices without a QES will be considered electronic invoices for tax purposes until the end of 2024.
- The postponement of the accounting SAF-T obligation has also been confirmed, with the requirement becoming applicable from 2025 and submission being required from 2026 onwards.
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