The Portuguese government has delayed the mandatory implementation of Qualified Electronic Signatures (QES) for electronic invoices by one year, now set to take effect on January 1, 2026. This extension allows businesses to continue using PDF invoices as electronic invoices until the end of 2025, providing more time to comply with the new e-invoicing regulations.
Portugal delays mandatory qualified electronic signatures for e-invoices to 2026
Public
Portugal
Author: Nikolina Basic
Category:
Fiscal subject related
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42
Content accuracy validation date:
14.10.2024
Content accuracy validation time:
13:21h
In the recently announced 2025 Budget, the Portuguese Government has introduced a one-year delay in implementing Qualified Electronic Signatures (QES) for electronic invoices. Originally scheduled to take effect on January 1, 2025, the new requirement will now be enforced from January 1, 2026. The qualified electronic signature requirement as a method to establish the presumption of integrity and authenticity for e-invoices.
Portuguese businesses can continue using PDF invoices ‚electronic invoices‘ until December 31, 2025. Starting January 1, 2026, these invoices must include a QES, which can only be issued by certified third-party providers.
These delays allow businesses additional time to comply with the new regulations, ensuring a smoother transition to the updated electronic invoicing and accounting standards.
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