- 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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- 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
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