The Portuguese government has once again postponed the introduction of a Qualified Electronic Signature (QES) requirement for PDF invoices. Initially scheduled for January 1, 2026, the change has been delayed by another year and is now set to take effect on January 1, 2027, following the vote of law 37/XVII/1 by the Parliament.
This new postponement, which also affects SAF-T reporting obligations (now shifted to 2028), is the latest one in a long list of delays. The QES requirement was indeed first meant to apply on July 1, 2021 (yes, 2021!), and has been pushed back every year since.
As of today, two invoicing obligations remain effectively enforced in Portugal:
- B2G invoicing: mandatory use of CIUS-PT format, and delivery method depending on the target public administration (via FE-AP central platform, VAN, point-to-point EDI, …)
- B2B & B2C invoicing: QR code mandatory on all non-electronic invoices (paper, PDF, …)
Learn more about e-invoicing in Portugal in our dedicated Portugal Country Profile.
