- Invoices and fiscally relevant documents, sent electronically, must contain the digital signature as of January 1 de 2024.
According to Decreto-Lei n.º 54/2023, de 14 de julho, a partir de 2024 as faturas só serão válidas se incorporarem uma qualified digital signature.
What is the Qualified Digital Signature?
The qualified digital signature or qualified electronic signature or digital signature is an exclusive, non-transferable recognition that identifies the company responsible for issuing the digital document, ensuring the integrity of the data that are included in it and can only be issued by an accredited entity.
This digital signature must be generated from a device called a QSCD (Qualified Signature Creation Devices). This provision gives documents a legal validity equivalent to handwritten signatures in all EU member states.
It is important to note that only entities accredited by the National Security Office and mentioned in the Trusted List published by the European Commission are able to generate a digital signature with legal value and electronic seals must be generated by a device for creating digital signatures and seals.
Qualified Digital Signature VS
The qualified digital signature has the information of who is signing the document, while the electronic seal contains only the encrypted information that will identify the company. Both mechanisms, even though they are distinct, fulfill the same objective of authenticating the documents.
Documents that have this obligation?
This obligation is intended for all companies that choose to send PDF invoices by e-mail as an alternative to paper invoices. Learn more about e-invoicing.