Regarding certain rules that can have an impact on fiscalization, e-invoicing, and other invoice-related rules in Portugal, we can summarise the upcoming changes as follows:
Future deadlines in Portugal
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
311
Content accuracy validation date:
04.06.2024
Content accuracy validation time:
08:12h
- 1/1/2025: Electronic signature Electronic invoices in PDF format must include a digital signature to be valid. (Implementation of qualified electronic signatures or seals along with electronic data interchange (EDI) systems will become mandatory.)
- 1/1/2025: B2G electronic invoice Small and micro-enterprises are required to adhere to the B2G electronic invoice system. (This requirement extends the existing mandate that large companies in Portugal are already complying with, further standardising e-invoicing processes across all business sizes to streamline operations and improve compliance with fiscal regulations.)
- 1/1/2026: Electronic accounting Obligation to declare the SAFT accounting file.
Other news from Portugal
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
A proposal for VAT in the digital age (ViDA) has been approved.
Public
Author: Nikolina Basić
The EU's Economic and Financial Affairs Council (ECOFIN) has approved the Value Added Tax in the Digital Age (ViDA) proposal, aiming to modernize VAT rules and combat tax fraud. ViDA introduces key measures like Digital Reporting Requirements (DRR), VAT collection for the platform economy, and expanded Single VAT Registration, with implementation planned from 2027 to 2035. Businesses must prepare... Read more
Portuguese draft budget law: summary of the indirect tax measures in 2025
Portugal
Author: Nikolina Basić
On October 10, 2024, Portugal published its draft state budget law for 2025, which includes several significant indirect tax measures. The budget law, identified as Law No. 26/XVI/1, must be approved by Parliament before it can be enacted. Read more
SAF-T accounting obligation in Portugal delayed
Portugal
Author: Nikolina Basić
In the latest 2025 budget announcement, Portugal has once again delayed the implementation of annual SAF-T accounting reporting by one year. The new reporting period will start in 2027, with the first report due early that year. More on deadlines as follows. Read more
Portugal delays mandatory qualified electronic signatures for e-invoices to 2026
Public
Portugal
Author: Nikolina Basic
Portugal
Author: Nikolina Basic
The Portuguese government has delayed the mandatory implementation of Qualified Electronic Signatures (QES) for electronic invoices by one year, now set to take effect on January 1, 2026. This extension allows businesses to continue using PDF invoices as electronic invoices until the end of 2025, providing more time to comply with the new e-invoicing regulations. In the recently announced 2025 Bud... Read more
Portugal introduces new environmental compliance requirements for certain businesses from 2025.
Portugal
Author: Nikolina Basic
In a move to strengthen environmental regulations, Portugal has amended Decree-Law No. 24/2024, introducing significant changes for businesses operating within its jurisdiction. The requirements will take effect on January 1, 2025. Who will they impact? Read more
Portugal Releases User Guide for Manual Upload of Invoices and Receipts
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
The Portuguese Tax and Customs Authority has published a new guide titled “Invoices and Receipts - Service Usage Guide” on the Tax Portal at the end of September. This comprehensive guide provides step-by-step tutorials on the features of the new application for issuing invoices/ receipts. Users can also manage a customer catalog and a catalog of goods, services, or other items. This guide outline... Read more