Portugal has extended the validity of PDF e-invoices and postponed the mandatory use of Qualified Electronic Signatures until 2027, giving businesses an extra year to adjust to new digital invoicing rules. The first mandatory annual SAF-T accounting file submission has also been delayed, with the 2026 report now due in 2028 instead of 2027.
Portugal Extends PDF e-Invoice Validity and Delays QES & SAF-T Requirements to 2027–2028
Public
Portugal
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
1109
Content accuracy validation date:
08.12.2025
Content accuracy validation time:
08:12h
Last week, the Portuguese Parliament approved a delay to key digital tax compliance requirements, granting businesses an additional year to transition to new e-invoicing standards and the annual SAF-T accounting file obligation.
The approval of Draft Law No. 37/XVII/1 extends the validity of PDF documents as legally recognized electronic invoices and postpones the mandatory use of Qualified Electronic Signatures (QES) until 2027.
Therefore, businesses can continue to use PDFs as valid electronic invoices for all tax purposes until December 31, 2026.
This represents a one-year extension of the transitional regime. Starting January 1, 2027, the landscape will change: all non-EDI electronic invoices, including PDFs, will be required to be secured with a Qualified Electronic Signature (QES) to be considered valid for fiscal purposes. A QES is a digital signature that provides a high level of security and authenticity. In a further move to ease the compliance burden, the deadline for the first mandatory annual SAF-T (Standard Audit File for Tax) accounting file has also been delayed. The mandatory submission for transactions conducted in the year 2026 will now be due in 2028, instead of the originally planned 2027.
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