Portugal: New Additions to the e-Invoicing Law with the Approval of 2025 State Budget

On November 29, 2024, the Portuguese Government announced that Parliament had officially approved the state budget for 2025 during the final vote.

While the 2025 budget primarily emphasizes tax-related measures, it also brings updates to e-invoicing regulations. Under the approved budget, invoices in PDF format will remain valid and equivalent to electronic invoices until December 31, 2025. This means taxpayers can continue using PDF invoices throughout the year.

Postponement of SAF-T and QES mandates

The mandatory submission of SAF-T files to tax authorities, initially set for 2026, has been deferred to 2027. Similarly, businesses will have an extra year to implement Qualified Electronic Signatures (QES) on e-invoices.

These delays provide companies with additional time to adapt to the regulatory changes, ensuring they are fully prepared to comply when the new requirements come into effect.

There’s more you should know about e-invoicing in Portugal – learn more about the new and upcoming regulations.