Since July 1st 2021, companies registered for VAT in Portugal must use certified electronic invoicing software in certain cases (see the previous news item on this subject).
By a decree on 27th July 2021 (Despacho No. 260/2021-XXII), it was clarified that “PDF invoices shall be considered as electronic invoices for all purposes provided for by the tax authorities, until 31st December 2021.” (see recent news on the subject).
By Decree No. 351-2021 on 10th November 2021, the Portuguese government has extended the deadline for this measure by stating that PDF invoices are accepted and considered as electronic invoices for all purposes under Portuguese tax law until 30 June 2022.
It is important to clarify that although this measure gives companies more time to comply with e-invoicing in Portugal, it does not prevent companies from taking out certified e-invoicing software now.
Indeed, as of July 1st, 2022, invoices in PDF format will no longer suffice and companies will have to comply with this regulation.