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Portugal postpones e-invoicing and QES requirements one more year

  • Extension of PDF Validity: The Parliament has approved Draft Law No. 37/XVII/1, extending the acceptance of PDFs as valid electronic invoices until December 31, 2026, for all tax purposes.
  • Future Requirements for E-Invoicing: Starting January 1, 2027, all non-EDI invoices, including PDFs, must be signed with a Qualified Electronic Signature (QES) to be considered valid for fiscal purposes.
  • Adjustment to SAF-T Filing Deadlines: The deadline for the first mandatory annual SAF-T accounting file for transactions in 2026 has been postponed to 2028, providing companies additional time to prepare for compliance.

Source Pagero


Briefing document & Podcast: E-Invoicing, E-Reporting and SAF-T requirements in Portugal – VATupdate



 



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