- Portugal’s draft 2027 State Budget would delay two separate digital tax deadlines by one year: the end of transitional acceptance of PDF invoices as electronic invoices, and the start of mandatory SAF-T (PT) accounting submissions.
- PDF invoices would remain valid as electronic invoices through 31 December 2027; from 1 January 2028, electronic invoices must ensure authenticity and integrity.
- After the transition, authenticity/integrity may be evidenced by a qualified electronic signature, qualified electronic seal, or EDI arrangement, with other reliable controls such as an audit trail also potentially acceptable.
- The first accounting periods covered by SAF-T (PT) would move from 2027 to 2028, with the first submissions shifting from 2028 to 2029.
- These are proposals only and still require parliamentary approval.
Source: rtcsuite.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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