Updates to Portugal’s e-invoicing and e-reporting framework and timeline

Portugal is already working to adapt its e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. and e-reporting framework in anticipation of VAT in the Digital Age (ViDAViDA or 'VAT in the Digital Age', is an EU initiative proposed by the European Commission that seeks to modernise and harmonise VAT processes for member states, by embracing new technologies. It is aimed at updating processes for the management of VAT, and reduce the VAT gap and fraud. The proposal also aims to address challenges in the area of VAT raised by the development of the platform economy.). Over recent weeks, there have been renewed discussions on the evolution of the e-invoicing system as well as a proposal to postpone new digital tax obligations by one year.

During this discussion, the Secretary of State for Tax Affairs, Cláudia Reis Duarte, confirmed that efforts to align Portugal’s systems with the future ViDA requirements are already underway, with an implementation target of 2030.

None of this has come as a surprise, given the pace of digital tax transformation across Europe. As well as Portugal having already implemented one of the most digitally advanced VAT compliance systems in Europe.

Portugal’s existing obligations

• Certified invoicing software – All taxpayers must use invoicing systems certified by the Portuguese Tax Authority (Autoridade Tributária e Aduaneira, AT).
• Portugal already mandates e-invoicing for B2GCommerce between business to government. transactions
• Since 2013, companies have been required to generate SAF-TSAF-T (Standard Audit File for Tax) is a file type based on the XML standard. It is created in a standard readable format from data exports taken from accounting records. SAF-T is used internationally to ensure the fast and secure digital transfer of tax information. It is known for its high level of security, ability to simplify the collection of tax data and simple readability due to its standardised format. files and periodically submit to the AT

Draft law proposes further postponement

On October 9, 2025, the Minister of Finance formally presented Draft Law No. 37/XVII/1, which sets forth Portugal’s State Budget for 2026, to the President of the Assembly of the Republic.

This presentation marks the start of the parliamentary budget process, culminating in a final global vote scheduled for November 27, 2025. If approved, the draft law would postpone several upcoming digital tax obligations by one year.

The proposal suggests the following:

• PDFs will continue to be accepted as e-invoices until December 31, 2026. Therefore, QES must be applied to every issued PDF from January 1, 2027.
• SAF-T (PT) accounting file submission would become effective in 2028.

Further updates will follow once the State Budget for 2026 is debated and finalised in Parliament.

For information on how we can help to ensure compliance with e-invoicing mandates, click here to learn more about our bespoke three-stage e-invoicing service for businesses.