Portugal regulatory update- E-reporting
- Legislation
- Deadlines
Portugal Extends E-Invoicing and QES Deadlines to 2026
Portugal extends PDF e-invoice validity until December 31, 2026, and delays mandatory QES and SAF-T reporting, giving businesses more time to comply.
SwathyContent MarketerPublishedReading time1 min readThis article describes the position at the time of publication. For current requirements, view the Portugal country guide.View current Portugal requirements
The Portuguese Parliament has approved Law No. 37/XVII/1, introducing another one-year postponement to the country’s e-invoicing and Qualified Electronic Signature (QES) requirements, as well as updates to SAF-T reporting timelines.
E-Invoicing
- PDF invoices will continue to be recognized as valid electronic invoices for all tax purposes until December 31, 2026.
- Starting January 1, 2027, all non-EDI invoices (including PDFs) must be signed with a Qualified Electronic Signature (QES) to remain compliant for fiscal use.
SAF-T Reporting
- The first mandatory annual SAF-T accounting file for 2026 transactions will now be due in 2028, allowing businesses additional time to adapt to the new digital reporting obligations.
This extension provides companies with more flexibility to align internal systems and processes before full enforcement begins in 2027.
Sources
Official sources for this update are being added during regulatory review.
- Article published
- 8 Dec 2025
- Effective date
- Not set
- Content review
- Pending regulatory review
Portugal: current requirements
- B2B
- Not confirmed
- B2G
- Mandatory
- B2C
- Not confirmed
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