Global Daily Tax News, Portugal Delays New E-Invoicing, SAF-T Reporting Rules, (Dec 9, 2025)

Portuguese lawmakers have agreed a delay to the implementation of new electronic invoicing and Standard Audit File for Tax (SAF-T) reporting requirements.

Article 80 of the nation's 2026 Budget law provides that, until December 31, 2026, taxpayers may continue to issue invoices in PDF format, rather than adhere to new Qualified Electronic Signature requirements that were due to be implemented for electronic invoices from next year.

In addition, the law delays by one year, until 2028, the requirement to prepare and submit SAF-T accounting files for 2026 transactions.

The purpose of SAF-T, developed by the OECD, is to establish a harmonized framework for electronic reporting internationally by companies of information relevant for tax audits. SAF-T is intended to be easily readable by revenue bodies by virtue of its standardization of layout and format.