|Update:||Compliance Alert - The validity of PDF invoices for tax purposes is extended until 30 September 2021|
On 22 April 2021, the Portuguese Secretary of Finance published a dispatch (Despacho Nº 133/2021-XXII), introducing further means of alleviating the tax obligations due to the negative effect of the COVID-19 pandemic on the economy.
Previously, the simple PDF invoices were considered as electronic invoices for tax purposes until 30 June 2021.
The new regulation extends the validity of the PDF invoices mentioned above until 30 September 2021.
Furthermore, it is important to mention that starting from 1 October 2021, a Qualified Electronic Signature (QES) will have to be applied to PDF and other non-EDI invoices for tax purposes. Only with QES will these documents still be considered valid.