The 2026 Draft State Budget once again proposes postponing 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 would instead be enforced from January 1, 2027, if the Draft Budget law is enacted.
Additionally, the Draft Budget law proposes delaying the introduction of the mandatory periodic submission of the accounting SAF-T file to 2028, pertaining to the financial year of 2027. This obligation was previously set to become mandatory in 2027.
More information on this decision will be published as soon as a determination is reached.
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