Regulation
Digital Signature – Requirement Postponed to 2027
16-10-2025
The requirement to issue electronic invoices came into effect in 2021 for public contracts and large companies. The remaining small and medium-sized enterprises have seen this obligation postponed year after year.
 
Now, with the proposed State Budget for 2026, the mandatory use of digital signatures on invoices has been postponed once more, to 2027.

Thus, PDF invoices without a digital signature will continue to be legally valid until December 31, 2026.