Requirement to accept the PDF as an e-invoice
In the past few months, we have communicated that in Portugal, a PDF can, in certain instances, qualify as an electronic invoice. The requirement to include a digital signature has yet again been delayed, further to Order 49/2022. Portugal has delayed this requirement several times. This means that now from 1st January 2023, PDFs will have to include a Qualified Electronic Signature (QES).