|Update:||Non-EDI invoices, e.g. PDF, will require QES starting from 1 July 2021|
Due to the negative effects of COVID-19 on the economy, and with the aim to make the fiscal year more flexible to taxpayers, the Portuguese Tax Administration has released a new order N.º 72/2021-XXII.
Order N.º 72/2021-XXII has extended the validity of simple PDF invoices as electronic invoices for tax purposes until 30 June 2021.
In the previous order N.º 437/2020-XXII issued on 9 November 2020, PDF invoices would only be valid for tax purposes until 31 March 2021.
This Order means that non-EDI invoices, such as PDF, can still be valid for tax purposes after 30 June 2021, but only if a Qualified electronic signature (QES) has been applied to such invoices.
Therefore, starting from 1 July 2021 all PDF invoices will require a QES.