The postponement of the electronic signature obligation on invoices in Portugal has been confirmed.

In the final days of 2024, the Portuguese Parliament approved the State Budget for 2025, introducing significant changes to invoicing requirements. Under the new legislation, PDF invoices will continue to be accepted and treated as electronic invoices for all tax purposes until December 31, 2025. This was announced and is now finally confirmed. Starting January 2026, companies will need to use a qualified electronic signature for their PDF or XML invoices to ensure they are legally recognized. This update is introduced to streamline the invoicing process, enhance digitalisation, and improve the security and authenticity of invoices, aligning with EU standards for electronic invoicing.