The Portuguese parliament has granted approval for a proposal aimed at delaying 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, 2024, this requirement is dealt with again in the 2024 State Budget (Draft-law no. 109/XV/2.ª). Upon the official publication of the Draft Budget law, the e-signature requirement is now expected to be enforced from January 1, 2025.
Furthermore, this proposal extends the obligatory submission deadline for the accounting SAF-T file to 2026 pertaining to the financial year of 2025.
Additionally, the deadline for SME and micro enterprises to adopt mandatory e-invoicing in the CIUS-PT format when acting as suppliers of the public administration, which had been previously postponed this year, has also been proposed to be postponed to January 1, 2025.
