PDF invoices in Portugal will be accepted in 2024 without an electronic signature or seal.

Did it come to your attention that, according to a proposed amendment to the State Budget for 2024 approved in Parliament, PDF invoices in Portugal (which applies to invoices in electronic format that can be issued in PDF format and sent electronically to consumers) will continue to be accepted as valid invoices in electronic format until December 31, 2024? Let's gather more specifics on this matter.

As a reminder, the obligation to have electronic signatures on invoices that are converted in PDF format and serve as electronic invoices, used in e-commerce, was scheduled to be obligatory in 2024, but this obligation has been postponed. The OE2024 proposal on invoices in PDF format was approved on November 28, 2023, by the parliament in Portugal.

The qualified digital signature that guarantees the authenticity of the origin and integrity of the content of invoices and other fiscally relevant documents issued electronically becomes mandatory only in January 2025. Until then, invoices in PDF format, used as electronic invoices (not digitally signed or with another type of signature), will have legal value.