- Compliance Deadlines Extended: Portugal’s 2026 State Budget proposes transitional measures that delay key compliance deadlines, including the first submissions of SAF-T accounting to FY 2027.
- PDF Invoices and QES Requirement: PDF invoices will continue to be accepted until December 31, 2026, with qualified electronic signatures (QES) becoming mandatory starting January 2027.
- Exemptions and Paper Printing Allowed: Temporary exemptions for inventory valuation are granted for 2025/2026, and the use of paper printing for invoices is explicitly confirmed as still permitted.
Source Amy Vahey -ecosio
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- Preparation for VIDA Compliance: Portugal is actively adapting its e-invoicing and e-reporting framework to align with the VAT in Digital Age (VIDA) requirements, with efforts already underway to meet the 2030 deadline.
- Current E-invoicing System: Since 2021, businesses have been required to use certified invoicing software, issue e-invoices for B2G transactions, and generate SAF-T files, with full implementation of these requirements set for 2026 and 2027.
- Anticipated Changes: As part of the adaptation to VIDA, upcoming regulations are expected to impact cross-border B2B transactions, particularly through the introduction of real-time reporting for invoicing data.
Source Pagero
Portugal: Postponement of Qualified Electronic Signature Requirement and Accounting SAF-T Proposed
- Postponement of E-Signature Requirement: The 2026 Draft State Budget proposes delaying the implementation of the qualified electronic signature requirement for e-invoices from January 1, 2026, to January 1, 2027, pending enactment of the Draft Budget law.
- Delay in Accounting SAF-T Submission: The Draft Budget law also suggests postponing the mandatory periodic submission of the accounting Standard Audit File for Tax (SAF-T) to 2028, which was originally scheduled to become mandatory in 2027 for the financial year of 2027.
- Further Information Pending: Additional details regarding these proposed changes will be released once a final determination is made on the Draft Budget law.
Source Sovos
EU ViDA digital reporting to join existing certified invoice software & SAF-T requirements
Source vatcalc
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
Latest Posts in "Portugal"
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