Portugal Extends E-Invoicing and QES Deadlines to 2026
Swathy
Published on Dec 8, 2025/1 min read
Portugal extends PDF e-invoice validity until December 31, 2026, and delays mandatory QES and SAF-T reporting, giving businesses more time to comply.
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.
