Portugal’s 2026 State Budget proposal introduces new transition periods for e-invoicing and accounting compliance. The use of PDF invoices will remain valid until the end of 2026, while the Qualified Electronic Signature (QES) and SAF-T obligations are postponed to 2027.
Portugal’s e-invoicing transition continues
Portugal’s Ministry of Finance has presented the State Budget Proposal for 2026, confirming a new adjustment to the country’s digital reporting roadmap. These measures aim to ease the transition for businesses as they move toward full e-invoicing and electronic reporting compliance.
The proposal includes several key postponements affecting companies’ accounting, invoicing, and inventory obligations.
Key changes under the 2026 proposal
- SAF-T accounting: First submissions will only be required from the 2027 fiscal year onwards.
- PDF invoices: Continue to be accepted until 31 December 2026, giving companies more time to implement structured e-invoicing solutions.
- Qualified Electronic Signatures (QES): Mandatory from January 2027, marking the end of PDF-based invoicing without digital certification.
- Inventory valuation: Temporary exemptions will apply during 2025 and 2026.
- Paper printing: Remains allowed for the time being.
These measures provide businesses with additional flexibility to prepare their systems, workflows, and validation processes before full compliance becomes mandatory.
Preparing for full digital compliance
The postponed deadlines give companies an opportunity to focus on the right long-term solutions rather than short-term fixes. Implementing a compliant e-invoicing system now ensures smoother adaptation to the 2027 requirements.
Dynatos previously reported on the initial Portuguese e-invoicing timeline, when the government already extended B2G e-invoicing deadlines to support gradual adoption. You can read that update here.
For an overview of upcoming e-invoicing obligations across Europe, visit the E-invoicing Mandates overview page, where you will find detailed country timelines and readiness resources.
Changes companies need to implement
- Review internal invoice issuance processes and signature workflows to align with the 2027 timeline.
- Evaluate or implement e-invoicing solutions that support Qualified Electronic Signatures.
- Prepare SAF-T reporting structures and ensure accounting systems can generate the required files.
- Monitor future updates to Portugal’s State Budget 2026 as the proposal moves through parliamentary discussion.
Additional resources
The full State Budget Proposal for 2026 is available on the Portuguese government website: https://www.eo.gov.pt/politicaorcamental/OrcamentodeEstado/OE2026_doc01_Lei.pdf
For further insights on European e-invoicing regulations, visit the Dynatos E-invoicing solutions page: https://www.dynatos.com/solution-themes/e-invoicing-mandates/
