Portugal Delays Mandatory QES for PDF Invoices

The Portuguese Parliament has approved a delay under the 2026 Budget Law, allowing invoices issued as PDFs without a Qualified Electronic Signature (QES) to remain legally valid until 31 December 2026.

The government cited the need to give companies — particularly smaller businesses — additional time to adapt to the technical and administrative requirements of QES-enabled invoicing and SAF‑T compliance.

Under the original plan, the use of QES on PDF invoices was set to become mandatory on 1 January 2026. This requirement is now postponed to 1 January 2027.

Additionally, the obligation to submit the annual SAF‑T accounting file for fiscal year 2026 has been deferred, with the first mandatory submission now due in 2028.

Companies that had been preparing systems for the 2026 SAF‑T deadline now have extra time to ensure compliance.

The postponements are part of the 2026 Budget Bill, approved on 27 November 2025, providing clarity and extra preparation time for Portuguese businesses navigating the evolving e-invoicing landscape.