Portuguese 2025 Budget Law Proposes a Delay in QES (authenticity & integrity) and SAF-T Obligations

The 2025 Portuguese Budget proposal on October 10, 2024, includes a provision postponing the requirement to apply a QES on all electronic invoices.

Selin Adler Ring

Tax Technology Manager

Published

Oct 14, 2024

Last update

May 12, 2025

The Portuguese 2025 Budget proposal, published October 10, 2024, includes a provision postponing the requirement to apply a qualified electronic signature/seal (QES) on all electronic invoices. Under this draft law, the QES requirement will become mandatory from January 1, 2026. This means that until the end of 2025, PDF invoices without a QES will be considered valid electronic invoices for all tax purposes.

Postponement of the accounting SAF-T obligation has also been suggested. If enacted, the obligation will be applicable from 2026 and onwards, meaning that SAF-T submission will be required from 2027.

The draft law must be enacted for these changes to be effective.

What’s Covered

Example H2

Example H3

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Selin Adler Ring

Tax Technology Manager

Selin, a Tax Tech Technology Manager in Stockholm, specializes in interpreting e-invoicing laws and translating them into tech features. With a career aligned with growing regulations, she’s a driving force at Fonoa, shaping cutting-edge solutions in e-invoicing tax tech.