Portugal 2024 Budget Law confirms Qualified Electronic Signature and SAF-T postponement
The Portuguese 2024 Budget Law has been officially published confirming the postponement of the requirement to apply a qualified electronic signature (QES) on all electronic invoices, which will become mandatory from January 1, 2025. This means that until the end of 2024, PDF invoices without a QES will be considered as electronic invoices for all tax purposes.
Postponement of the accounting SAF-T obligation has also been confirmed. The obligation will be applicable from 2025 and onwards, meaning that submission will be required from 2026.