04.28.22
Requirement for e-signatures on PDF invoices
In Portugal, under certain circumstances, a PDF invoice can qualify as an electronic invoice. The Covid-19 pandemic has meant that many countries around the world have had to deal with challenges in the management of their fiscal operations. Part of these challenges have involved governments acknowledging that they must provide some concessions to taxpayers.
During much of Covid, PDF invoices were made available to clients, despite not meeting the stringent requirements to qualify as an invoice.
During the following periods, it was / is permitted that PDFs can qualify as e-invoices, despite not meeting stringent requirements:
- April, May and June 2020;
- 9 November 2020 to 31 December 2021;
- 1 January 2022 to June 30 2022.
This means that up to 30 June 2022, PDFs can be accepted as e-invoices without the need to meet any specific requirements.
At all other times, the PDF must be digitally signed to be accepted as an e-invoice.
Browse Portugal updates
Extension of certain VAT rates
- VAT/G(S)ST rate information
Requirement to accept the PDF as an e-invoice
- Country updates
Requirement for e-signatures on PDF invoices
- Country updates
Option to use PDF e-invoices extended to 31 December 2021
- Country updates
New standard rate of 16% in the Azores
- VAT/G(S)ST rate information
Extension of deadline for use of PDF invoices
- Country updates
Non-resident billing software certification from 1 July 2021
- Country updates
Extension of acceptance of PDF formats
- Country updates
Postponement of single document code (‘ATCUD’)
- Mandate information
Schedule a free consultation
Let us show you how we can support your business to send 100% compliant e-invoices in 54 countries. Please provide your details and one of our team will be in touch.