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Portuguese 2025 Budget Law Delays QES and SAF-T Obligations for Electronic Invoices

  • Portuguese 2025 Budget proposal includes a delay in applying a qualified electronic signature/seal (QES) on electronic invoices
  • QES requirement will become mandatory from January 1, 2026
  • PDF invoices without a QES will be considered valid until the end of 2025
  • Postponement of the accounting SAF-T obligation has been suggested
  • SAF-T submission will be required from 2027 if the draft law is enacted

Source: fonoa.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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