The 2025 Draft State Budget once again proposes 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, 2025, this requirement is now addressed in the 2025 Draft State Budget. Following the official publication of the Draft Budget law, the e-signature requirement is expected to be enforced from January 1, 2026.
Additionally, the proposal extends the obligatory submission deadline for the accounting SAF-T file to 2027 pertaining to the financial year of 2026.
