Portugal 2024 Budget Law confirms Qualified Electronic Signature and SAF-T postponement

Kelly Muniz

E-Invoicing Tax Technology Specialist

Published

Dec 30, 2023

Last update

May 12, 2025

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.

What’s Covered

Example H2

Example H3

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Kelly Muniz

E-Invoicing Tax Technology Specialist

Originally from Brazil, she is currently based in Sweden where she earned a Masters degree in EU Business Law from Lund University. She previously worked as a Regulatory Counsel following global e-invoicing developments and is passionate about making an impact in the world of tax technology.