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Portugal Delays QES and SAF-T: 2026 Budget Impact on E-Invoicing and VAT Compliance

  • The 2026 State Budget proposes to delay the Qualified Electronic Signature (QES) requirement for PDF e-invoices to January 1, 2027, and the mandatory SAF-T (PT) Accounting submission to 2028.
  • PDF e-invoices remain legally equivalent to paper invoices through December 31, 2026; from 2027, a QES will be mandatory on all PDF e-invoices.
  • Non-resident VAT-registered businesses must use certified invoicing software with ATCUD, include a QR code on invoices, and submit monthly SAF-T (PT) Billing files.
  • The proposed changes are pending parliamentary approval, with a final vote scheduled for November 27, 2025.

Source: rtcsuite.com


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