Portugal’s draft 2027 State Budget proposes allowing PDF invoices to continue to be treated as electronic invoices for tax purposes until 31 December 2027. If approved, the measure would extend the current transitional arrangement by one year.
What the proposal says
The proposal appears in Article 77(3) of the draft State Budget, submitted to the Portuguese Parliament on 8 October 2026. It would maintain the acceptance of PDF invoices for all purposes under Portuguese tax legislation through the end of 2027.
This follows an earlier proposal to extend the transitional treatment of PDF invoices and defer accounting SAF-T requirements. You can read more in our update on Portugal’s proposed e-invoicing and SAF-T changes.
The proposal does not change the status of the rule yet. Businesses should distinguish between current requirements and the proposed extension while Parliament considers the draft budget.
What this means for businesses
If the extension is approved, organisations that still exchange PDF invoices would have more time before this transitional acceptance expires. That extra time may help with planning, but it does not remove the need to understand the direction of e-invoicing requirements or assess how invoice exchange fits into wider finance processes.
Portugal has also adjusted timelines for other digital invoicing requirements, including public procurement. Read our update on Portugal’s B2G e-invoicing deadline for more context.
For companies operating across multiple markets, changes in national rules can affect invoice formats, processes and technology choices. Dynatos provides an overview of e-invoicing mandates and global compliance that finance teams should monitor.
The proposal still needs approval
The extension remains a proposal and is subject to parliamentary approval. Businesses should monitor the legislative process and confirm the final position before changing their compliance plans.
To explore how e-invoicing can support compliant invoice exchange across different formats and channels, visit Dynatos’ e-invoicing page.
