Fiscal subject related
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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