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Portugal Delays Electronic Signature Requirement and Accounting SAF-T, Proposed Changes in 2024 State Budget

  • The Portuguese parliament has approved a proposal to delay the implementation of the qualified electronic signature requirement for e-invoices.
  • The requirement was initially expected to be enforced on January 1, 2024, but will now be enforced from January 1, 2025.
  • The proposal also extends the deadline for the obligatory submission of the accounting SAF-T file to 2026 for the financial year of 2025.
  • The deadline for SME and micro enterprises to adopt mandatory e-invoicing in the CIUS-PT format when supplying the public administration has also been proposed to be postponed to January 1, 2025.

Source: sovos.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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