- The Portuguese 2024 Budget Law has postponed the requirement for a qualified electronic signature (QES) on invoices for an additional year.
- The obligation for Standard Audit File for Tax (SAF-T) submission has also been delayed and will be applicable from 2025 onward.
- Starting from January 1, 2025, a qualified electronic signature will be mandatory for all electronic invoices.
- The submission of the SAF-T file for company accounting has been postponed to commence in 2026.
- Until December 31, 2024, PDF invoices without a qualified electronic signature will be considered as electronic invoices for tax purposes in Portugal.
- The submission of the accounting SAF-T will only be required from 2026.
Source: fonoa.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
