Starting January 1, 2025, businesses in Portugal will need to ensure that all PDF invoices include a qualified electronic signature to meet new legal requirements. This update is part of the extended legislation under Article 182.º-A of the Assembly of the Republic, which allows the use of PDF invoices without a qualified electronic signature until December 31, 2024. Post this date, invoices must comply with the authenticity and integrity mandates as outlined in Article 12 of Decree Law No. 28/2019. This requirement aims to enhance the security and trustworthiness of electronic invoices.
What You Need to Know About the New Requirements
The new regulation mandates that all electronic invoices issued in PDF format must include a qualified electronic signature, a qualified electronic seal, or be processed through an electronic data interchange (EDI) system to be deemed legally valid. This change is expected to improve the traceability and authenticity of invoices, ensuring that they cannot be tampered with or altered.
Our solution offers a streamlined way to comply with these new requirements. It automates the signing and sending of invoices and ensures they are legally stored and traceable, making it an efficient tool.
Key Requirements for Electronic Invoicing in Portugal
Decree Law No. 28/2019 lays down the framework for issuing electronic invoices and documents in Portugal. It promotes the use of electronic invoicing systems to help businesses reduce compliance costs and adopt new technologies. Here are the critical requirements for issuing electronic invoices:
- Recipient’s Acceptance: Invoices and other fiscal documents can only be issued electronically if the recipient has given prior consent.
- Ensuring Authenticity and Integrity: The authenticity of the origin and the integrity of the content of electronic documents must be guaranteed through one of the following methods:
- A qualified electronic signature in line with legal regulations.
- A qualified electronic seal in compliance with Regulation (EU) No. 910/2014.
- An EDI system agreement between the issuer and the recipient, following the Commission Recommendation No. 1994/820/EC.
Transition Period Until December 31, 2024
The Portuguese government has provided a transition period until the end of 2024 to help businesses adapt to these new requirements. This period offers a crucial window for companies to implement the necessary systems and solutions to ensure compliance. It is highly advisable to begin planning now to meet the upcoming deadlines.
Understanding Qualified Electronic Signatures
A qualified electronic signature, as defined by Regulation (EU) No. 910/2014, is a signature created by a service from a qualified trust service provider. This provider must be accredited and equipped with the necessary technology to offer secure electronic identification services, such as electronic signatures.
RTC, a leading service provider, is approved to offer various trust services across the European Union, including:
- Creation, verification, and validation of electronic signatures and seals.
- Certified electronic delivery services and related certificates.
- Preservation of electronic signatures and related data.
As the deadline approaches, businesses in Portugal must prepare for the mandatory inclusion of qualified electronic signatures on PDF invoices by January 1, 2025. This regulation is a step towards enhancing the security and integrity of electronic documents, promoting a more efficient and trustworthy business environment. Start planning your compliance strategies now to ensure a smooth transition and avoid any disruptions to your invoicing processes.
