Portuguese authorities have announced another delay to its expected new e-invoicing requirements, by issuing a Ministerial Order that prolongs the validity of PDF invoices for all tax purposes. This is not the first time the entry into force has been delayed, but this time the entry into force has been postponed from 1 July 2022 to January 2023, meaning that public authorities will continue to recognize PDF invoices as valid until then.
From 1 January 2023, however, taxpayers covered by Law Decree n. 28/2019 will need to comply with the requirement to ensure authenticity and integrity either by applying a Qualified Electronic Signature/Seal or by using “EDI by-the-book” (EDI under the European Model EDI Agreement).
