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Portugal delays qualified electronic signature invoice format again

PDF invoices continue to be recognised until 31 December 2022

The Portuguese tax office has further delayed the requirement to adopt e-invoice format under order 49/2022-XXII on 24 May 2022. From 1 January 2023, the QES (Qualified Electronic Signature), which is recognised as having the same legal value as a signature, will have to be included on PDFs and any non-EDI invoices.  The alternative is EDI securely issued invoices based on the European EDI Agreement.

This requirement has been delayed four times in the past two years.  It was part of the wider requirements to use approved invoicing software, the use of QR codes on invoices) and a unique invoice code (ATCUD).

The ATCUD number requirement will come into force at the same time, January 2023.

Europe e-invoicing and live reporting

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