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Assinatura digital qualificada: novas regras de faturação

As faturas em PDF serão aceites e consideradas faturas eletrónicas para todos os efeitos previstos na legislação fiscal até ao dia 30 de junho. A partir dessa data entrará em vigor a obrigação de associar a cada fatura eletrónica uma assinatura digital qualificada. 

A obrigatoriedade da assinatura digital qualificada abrange todas as empresas que optem por enviar as suas faturas em PDF por e-mail.

Desde 2019 que os requisitos técnicos associados à faturação eletrónica estão regulamentados através do Decreto-Lei n.º 28/2019, de 15 de fevereiro, porém a sua entrada em vigor tem sido sucessivamente adiada.

Neste Decreto encontram-se regulamentadas as obrigações relativas ao processamento de faturas e outros documentos fiscalmente relevantes, de modo que seja garantida a autenticidade da origem e a integridade do conteúdo dos documentos emitidos por via eletrónica, sejam as faturas ou outros documentos com relevância fiscal. Do conjunto de requisitos impostos, destaca-se a obrigatoriedade de aposição de assinatura digital qualificada ou selo eletrónico qualificado nas faturas eletrónicas.

 

O que é a assinatura digital qualificada na fatura eletrónica?

Trata-se de uma assinatura digital qualificada ou uma assinatura eletrónica qualificada que apenas pode ser emitida por uma entidade credenciada para o efeito. Esta assinatura digital qualificada identifica a empresa responsável pela emissão do documento, garantindo, simultaneamente, a integridade dos dados contidos nesse documento.

Esta assinatura digital qualificada é uma identificação exclusiva e intransmissível gerada a partir de um dispositivo seguro de criação de assinaturas- designados de QSCD – Qualified Signature Creation Devices, que confere aos documentos uma validade legal equivalente às assinaturas manuscritas em todos os estados-membros da UE. 

É de salientar que só as entidades autorizadas e credenciadas pelo Gabinete Nacional de Segurança e identificadas na Trusted List publicada pela Comissão Europeia podem gerar uma assinatura digital qualificada com real valor legal e as assinaturas/selos eletrónicos qualificados emitidos devem ser gerados num dispositivo qualificado de criação de assinaturas/selos eletrónicos.

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  2. # Harvard University: A Legacy of Excellence and Innovation

    ## A Brief History of Harvard University

    Founded in 1636, **Harvard University** is the oldest and one of
    the most prestigious higher education institutions in the
    United States. Located in Cambridge, Massachusetts, Harvard has built a
    global reputation for academic excellence, groundbreaking research, and influential alumni.

    From its humble beginnings as a small college established to educate clergy, it has evolved into a world-leading
    university that shapes the future across various disciplines.

    ## Harvard’s Impact on Education and Research

    Harvard is synonymous with **innovation and intellectual leadership**.
    The university boasts:

    – **12 degree-granting schools**, including the renowned **Harvard Business School**, **Harvard Law School**,
    and **Harvard Medical School**.
    – **A faculty of world-class scholars**, many of whom are Nobel laureates,
    Pulitzer Prize winners, and pioneers in their fields.
    – **Cutting-edge research**, with Harvard leading initiatives in artificial intelligence, public health, climate change, and more.

    Harvard’s contribution to research is immense, with billions of dollars allocated to scientific discoveries and technological advancements each year.

    ## Notable Alumni: The Leaders of Today and Tomorrow

    Harvard has produced some of the **most influential figures** in history,
    spanning politics, business, entertainment, and science.
    Among them are:

    – **Barack Obama & John F. Kennedy** – Former U.S.
    Presidents
    – **Mark Zuckerberg & Bill Gates** – Tech visionaries
    (though Gates did not graduate)
    – **Natalie Portman & Matt Damon** – Hollywood icons
    – **Malala Yousafzai** – Nobel Prize-winning
    activist

    The university continues to cultivate future leaders who shape industries and drive global progress.

    ## Harvard’s Stunning Campus and Iconic Library

    Harvard’s campus is a blend of **historical charm and modern innovation**.
    With over **200 buildings**, it features:

    – The **Harvard Yard**, home to the iconic **John Harvard Statue** (and the famous “three lies” legend).

    – The **Widener Library**, one of the largest university
    libraries in the world, housing **over 20 million volumes**.

    – State-of-the-art research centers, museums, and performing arts
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    ## Harvard Traditions and Student Life

    Harvard offers a **rich student experience**, blending academics with vibrant
    traditions, including:

    – **Housing system:** Students live in one of 12 residential houses, fostering a
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    – **Annual Primal Scream:** A unique tradition where students de-stress by running through Harvard Yard before finals!

    – **The Harvard-Yale Game:** A historic football rivalry
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    With over **450 student organizations**, Harvard students engage in a diverse range of extracurricular activities, from entrepreneurship to performing
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    ## Harvard’s Global Influence

    Beyond academics, Harvard drives change in **global
    policy, economics, and technology**. The university’s research impacts healthcare, sustainability, and artificial intelligence, with partnerships across industries worldwide.
    **Harvard’s endowment**, the largest of any university, allows it
    to fund scholarships, research, and public
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    ## Conclusion

    Harvard University is more than just a school—it’s a **symbol of excellence, innovation, and leadership**.
    Its **centuries-old traditions, groundbreaking
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    it one of the most influential institutions in the world.
    Whether through its distinguished alumni, pioneering research,
    or vibrant student life, Harvard continues to shape the future in profound ways.

    Would you like to join the ranks of Harvard’s legendary scholars?
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    https://www.harvard.edu/

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