As of 1 January 2025, a QES will be mandatory for every issued PDF on B2B and B2C transactions, instead of 1 January 2024.   Furthermore, it is important to mention that micro, small, and medium-sized companies must send e-invoices in a CIUS-PT format to public authorities starting from 2025 instead of 1 January 2024.   The provisions reflecting the changes can be seen in the new Budget Law, article 182-A, paragraph 4 for PDFs requiring QES, and paragraph 5 for e-invoicing for the public sector.