Portugal Extends December 2025 Invoice Reporting Deadline to 9 January 2026

The Portuguese Secretary of State for Tax Affairs is granting an exceptional extension for the communication of invoices related to December 2025. Taxpayers now have until 9 January 2026 to report their invoicing data without incurring any penalties or surcharges.

Reason for the Extension
Under standard regulations, December invoice data must be submitted to the Portuguese Tax Authority by the 5th of the following month. However, because 5th January 2026 is only the second working day after the New Year holidays, the government provided additional time to ensure data quality and reduce compliance pressure during the holiday period.

Key Compliance Details

– New Deadline: 9 January 2026.

– Scope: The extension applies to all taxable persons required to report invoice data under Article 3(1) and (2) of Decree-Law No. 198/2012.

– Submission Methods: The flexibility covers data reported via certified invoicing software and SAF-T (PT) file submissions.

– Penalties: Submissions made by the new date will be treated as timely, with no additional charges or late-filing fees applied.