Type: Legislation
Portugal’s digital invoice update mandates Qualified Electronic Signatures (QES) from Jan 2025. Until Dec 31, 2024, PDF invoices suffice, issued by certified third-party providers. Since 2009, electronic invoices in Portugal hold legal parity with paper. SAF-T Accounting delay extends to 2025. From Jan 1, 2023, foreign businesses VAT registered in Portugal must comply with three resident requirements: certified software with ATCUD code allocation, QR Code inclusion in paper/PDF invoices, and monthly SAF-T Billing reporting. Notably, this differs from the 2025 SAF-T Accounting reporting requirement. For comprehensive details, consult Portugal’s SAF-T requirements and subscribe to our free international VAT newsletter.
Effective date: January 2025
