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Portugal has postponed the implementation date for Qualified Electronic Signatures from January 1, 2025, to January 1, 2026

A new one-year postponement for Qualified Electronic Signatures (QES) has been announced in the recent 2025 budget, shifting the original implementation date from 1 January 2025 to 1 January 2026.

Portuguese businesses can utilize PDF invoices as 'electronic invoices' until 31 December 2025. Following this date, it will be mandatory to incorporate a Qualified Electronic Signature (QES) starting from 1 January 2026. QES can only be issued to taxpayers by certified third-party providers.

In Portugal, electronic invoices are granted the same legal status as paper invoices, a provision established during the reforms of 2009. Additionally, the annual SAF-T Accounting requirement has also been postponed by one year, now set to commence in 2027 for transactions occurring in 2026.

Reasons for the Delays

The Portuguese government acknowledges the difficulties businesses face in adapting to these regulatory modifications. By extending the timeline, the government seeks to:

  • Reduce financial burdens on businesses.
  • Facilitate a more seamless transition to QES and SAF-T mandates.
  • Allow companies the necessary time to adjust their technical frameworks for compliance.

This strategy is consistent with Portugal’s overarching goal of modernizing its tax and accounting systems while ensuring that the business community is not unduly burdened.

Implications for Businesses

These extensions provide essential flexibility for businesses to adapt to forthcoming changes:

Regarding QES
Organizations that utilize PDF invoices have until the conclusion of 2025 to shift to the QES framework. However, early adoption is recommended to prevent any last-minute compliance challenges.

Concerning SAF-T
Businesses now have an additional year to incorporate SAF-T submission requirements into their accounting systems, ensuring compliance is achieved by 2027.

Strategic planning and investment in digital compliance tools can alleviate potential future difficulties and ensure preparedness ahead of the updated deadlines.

Portugal's proposed delays in implementing QES and SAF-T mandates demonstrate a measured approach to regulatory enforcement, recognizing the complexities that businesses encounter. Companies can modernize their systems with extended compliance deadlines and implement the best tax and accounting reporting practices.

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Country update for Portugal
06 April 2025
Stay informed about the latest indirect tax developments in Portugal, including regulatory changes, compliance requirements, and indirect tax guidance affecting businesses operating locally and cross-border. This page provides a structured overview of country-specific updates, such as new legislation, reporting obligations, digital tax initiatives, and implementation timelines.
These insights help tax, finance, and compliance professionals anticipate regulatory changes, adjust processes and systems, and maintain compliant operations in Portugal.