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Portugal Proposes Extending PDF Invoice Acceptance Until End of 2027

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Sarah Fane
horizon

Portugal has proposed allowing PDF invoices to continue to be treated as electronic invoices for tax purposes until 31 December 2027, extending the transitional arrangement by a further year.

The measure appears in Article 77(3) of the draft 2027 State Budget, submitted to Parliament on 8 October 2026. It would maintain the acceptance of PDF invoices for all purposes under Portuguese tax legislation.

If approved, businesses using PDF invoices would have another year before this transitional acceptance expires. The extension remains a proposal and is subject to parliamentary approval. 


Source: State Budget


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