Portugal 2025: Further Delay in QES Implementation and SAF-T Adoption

As 2024 gets closer to the end, Portugal’s 2025 Budget Proposal includes a further delay in implementing two major regulatory requirements: the Qualifies Electronic Signature (QES) and the SAF-T accounting submission.

According to the original plan, QES was set to be enforced from January 1, 2021, but the deadline has been pushed back multiple times, with the latest proposal now aiming for January 1, 2026. If this delay is approved, businesses can continue using PDF invoices without a QES until the end of 2025.

The proposed budget, published on October 10, 2024, also outlines a shift in the timeline for the mandatory submission of the SAF-T file. Originally planned for 2026, the requirement would now take effect in 2027, impacting the financial reporting for the 2026 fiscal year. This additional time would allow companies to ensure that their accounting systems meet compliance standards by the new deadline.

These proposed extensions reflect Portugal’s recognition of the technical and financial challenges businesses face with these requirements. By granting extra time, the government aims to support smoother transitions to the QES and SAF-T mandates, reducing potential burdens on businesses. The changes will be implemented if the 2025 Budget is approved.

There’s more you should know about e-invoicing in Portugal – learn more about the new and upcoming regulations.