The Portuguese government has proposed another delay to the requirement for qualified electronic signatures (QES) on e-invoices. Under the new draft 2027 State Budget Law, PDF invoices without a QES will continue to be accepted until the end of 2027.
When would Portugal's e-invoicing signature requirement take effect?
- The requirement for e-invoices to include a QES was previously scheduled to take effect on January 1, 2027.
- The new proposal extends the transitional regime, allowing invoices in PDF format without QES to remain valid until December 31, 2027.
- The mandatory QES requirement would now apply from January 1, 2028, subject to approval of the final budget law.
What would the QES postponement mean for businesses in Portugal?
This draft postponement offers businesses in Portugal additional time to prepare for the technical and operational requirements associated with using QES for e-invoicing.
