The Portuguese State budget proposal for 2025 (OE 2025) was presented to Parliament in October and approved.
The obligation to associate a qualified digital signature with each electronic invoice should have come into force on 1 January 2025 (after several successive extensions).
However, the State Budget proposal states that, until 31 December 2025, PDF invoices will continue to be considered as electronic invoices for all purposes of tax legislation.
This means that the obligation to use the qualified digital signature on electronic invoices will be postponed once again. The new date for this obligation to come into force is 1 January 2026.
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