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Portugal 2026 Budget: Extended VAT Reductions and E-Invoicing Deadlines Announced

  • Reduced VAT rates extended to olive oil transformation services: 6% on mainland, 4% in Azores and Madeira.
  • PDF invoices remain valid as e-invoices until December 31, 2026.
  • Mandatory submission of the accounting SAF-T (PT) file postponed to tax periods starting in 2027 (submissions from 2028).
  • Exemption for SMEs and public entities from B2G e-invoicing requirements extended until December 31, 2026.
  • Proposed measures aim to ease digital compliance; final obligations depend on parliamentary approval.

Source: vatabout.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.



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