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Public Portugal Author: Nikolina Basić
Portugal has postponed the mandatory use of Qualified Electronic Signatures (QES) for PDF invoices by one year, moving the enforcement date from January 1, 2026 to January 1, 2027, as outlined in the proposed 2026 State Budget. Businesses can continue issuing valid PDF invoices without QES until the end of 2026, and the government has also deferred the 2026 SAF-T Accounting submission to 2027 to align with the updated timeline
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Content accuracy validation date: 13.10.2025
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The government of Portugal has announced a one-year delay in the mandatory implementation of Qualified Electronic Signatures (QES) for PDF invoices. Originally scheduled to take effect on January 1, 2026, the requirement will now begin on January 1, 2027, according to the proposed 2026 national budget.

On October 9, 2025, the Minister of Finance formally presented Draft Law No. 37/XVII/1, which sets forth the State Budget for 2026, to the President of the Assembly of the Republic.

Companies in Portugal can continue issuing PDF invoices as valid electronic invoices without the need for QES until the end of 2026. Starting in 2027, however, all electronic invoices must include a QES, which can only be issued by certified third-party providers to registered taxpayers.

The delay offers businesses more time to adapt to the technical and administrative requirements of QES integration.

In addition to the QES postponement, the government has also delayed the annual SAF-T Accounting submission requirement for 2026 transactions. This will now be due in 2027, aligning with the broader timeline adjustment.

 

 

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