Portugal has announced the postponement of mandatory submission of the Standard Audit File for Tax (SAF-T), which was initially scheduled for 2026.
The new deadline has been pushed to 2027 following the approval of the state budget, allowing businesses an additional year to prepare for compliance with this regulation.
This postponement also extends the timeline for implementing Qualified Electronic Signatures (QES) on electronic invoices, now set for 1 January 2026. Companies can continue using PDF invoices without QES until the end of 2025.
The government aims to ease the transition for businesses facing challenges in adapting their systems to meet these new requirements, ultimately supporting smoother compliance and reducing financial burdens.
