Qualified Digital Signature: changes and new deadlines

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Qualified Digital Signature postponed until the end of 2024
2024 brings new developments in the tax field: Electronic Invoicing in Public Contracts. However, it also brings postponements: PDF invoices will continue to be considered electronic invoices for all purposes provided for in tax legislation until December 31, 2024. From that date, the obligation to associate a qualified digital signature with each electronic invoice will come into force .

Since 2019, the technical requirements associated with electronic invoicing have been regulated by Decree-Law No. 28/2019, of February 15 , but its entry into force has been successively postponed.

Note: The Government has postponed the deadline for accepting PDF invoices for the seventh time. Companies can now use paper invoices (PDF) for another year, after the Government postponed the date to stop treating them as electronic invoices from 31 December 2023 to 31 December 2024.

What is a qualified digital signature on an electronic invoice?
This is a qualified digital signature or a qualified electronic signature that iceland whatsapp number database only be issued by an entity accredited for this purpose. This qualified digital signature identifies the company responsible for issuing the document, while also guaranteeing the integrity of the data contained in that document.

This qualified digital signature is a unique and non-transferable identification generated by a secure signature creation device – known as a QSCD – Qualified Signature Creation Devices, which gives documents legal validity equivalent to handwritten signatures in all EU Member States. It is worth remembering that the new legislation for electronic invoicing was developed within the framework of a European regulation whose purpose is to standardise the use of electronic invoicing and establish a common European basis for secure electronic interaction throughout the European Union.

It should also be noted that only entities authorized and accredited by the National Security Office and identified in the Trusted List published by the European Commission can generate a qualified digital signature with real legal value and the qualified electronic signatures/seals issued must be generated on a qualified device for creating electronic signatures/seals.
Are Qualified Signature and Qualified Seal the same thing?
There are differences between the two concepts, particularly with regard to the identified subject. A qualified digital signature contains information about the person signing the document, while an electronic seal only contains encrypted information that will identify the company. Despite being distinct, both mechanisms fulfill the same objective: authentication.
To which documents does the requirement for a qualified digital signature apply?
The requirement applies to all invoices and tax-relevant documents that must contain a qualified digital signature.
Which companies are covered by this requirement?
The requirement for a qualified digital signature applies to all companies that choose to send their invoices in PDF format by email.
What should you do to include a qualified digital signature on your invoices?
Cegid Primavera's electronic invoicing solutions already include the option of subscribing to the Digital Certificate provided by Multicert, an entity accredited for this purpose, and are now prepared to ensure compliance with the new guidelines.