The Portuguese Parliament has approved the 2026 Draft State Budget, confirming the postponement of the implementation of the qualified electronic signature requirement as a method to establish the presumption of integrity and authenticity for e-invoices. Initially expected to be enforced on January 1, 2026, the e-signature requirement will instead only be enforced from January 1, 2027.
Additionally, the approved law confirms the delay in the introduction of the mandatory periodic submission of the accounting SAF-T file to 2028, pertaining to the financial year of 2027 (first submission due in 2028).
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