E-Invoicing Decision from Portugal’s 2026 Budget
Proposal:PDF Invoices Valid Until End of 2026

The 2026 State Budget Bill (Proposta de Lei n.º 37/XVII/1.ª), presented by the Portuguese Government, includes a transitional measure for taxpayers.

According to Article 80 of the proposal, invoices issued in PDF format will continue to be legally accepted as an electronic invoice until December 31, 2026. This extension aims to provide businesses with additional time to fully transition to official digital invoicing systems.

In the scope of digital tax obligations, the mandatory submission of the SAF-T (PT) file for accounting purposes has also been postponed. This obligation will become effective for the 2027 fiscal year and subsequent years, with the files to be submitted starting in 2028.

https://app.parlamento.pt/webutils/docs/doc.pdf?path=RENnnfjXeG37pUiTWgW1O13LA2nMBGBcJss%252fORvW%2…