Portugal extends deadline for December 2025 invoice reporting

Portugal has granted an exceptional extension allowing December 2025 invoices to be reported without penalties until 9 January 2026, instead of 5 January, for all taxable persons submitting data via certified invoicing software or SAF-T (PT).

The Portuguese Secretary of State for Tax Affairs has issued Despacho No. 166/2025-XXV, granting an exceptional extension for the communication of invoices related to December 2025.

Due to the fact that 5 January 2026 corresponds to the second working day after the New Year holidays, the Tax Authority has allowed additional time to ensure proper compliance and data quality. As a result, invoices subject to reporting under Article 3(1) and (2) of Decree-Law No. 198/2012 may be communicated until 9 January 2026, without any penalties or additional charges.

The measure applies to all taxable persons required to report invoice data to the Portuguese Tax Authority, including reporting performed through certified invoicing software and SAF-T (PT) submissions.