Portugal – Proposal to delay implementation of e-invoices, QES and SAF-T file

October 31, 2025 EU VAT Update

The new draft State Budget Law for 2026 was published in Portugal proposing a delay in implementation of e-invoices, qualified electronic signature (QES) and SAF-T file. As per the proposal, these requirements would be postponed for another year as follows:

  • use of a qualified electronic signature (QES) on e-invoices is to be postponed from 1st January 2026 to 1st January 2027,
  • PDF invoices without QES will be accepted until the end of 2026,
  • submission of SAF-T (PT) accounting file is to be effective from 2028.

This draft postponement gives businesses in Portugal additional time to prepare and adopt to the complex technical and operational requirements associated with e-invoicing and use of QES.

The exact timelines are pending final approval.

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