- Portugal’s 2025 Budget Proposal includes delays in implementing the Qualifies Electronic Signature (QES) and the SAF-T accounting submission requirements.
- The enforcement of QES, originally set for January 1, 2021, has been repeatedly postponed, with the latest proposed deadline now being January 1, 2026, allowing businesses to use PDF invoices without QES until the end of 2025.
- The mandatory submission of the SAF-T file, initially planned for 2026, is proposed to be delayed to 2027, affecting the financial reporting for the 2026 fiscal year.
- The proposed extensions aim to alleviate the technical and financial challenges businesses face, providing additional time for them to comply with the new requirements.
- These changes, detailed in the budget published on October 10, 2024, will be implemented if the 2025 Budget is approved.
Source Comarch
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