Portugal extends the SME transition for B2G e-invoicing to 31 December 2026 in the 2026 State Budget

What changed in detail

Portugal’s State Budget law for 2026, Lei n.º 73-A/2025, de 30 de dezembro, published in a supplement to Diário da República n.º 250/2025, extends a set of expiring regimes in Article 260 (“Prorrogação de efeitos”).

Article 260(2) extends to 31 December 2026 the regime in Article 9(4) of Decreto-Lei n.º 111-B/2017. That paragraph gives a longer transitional period, before structured electronic invoicing in the CIUS-PT format becomes mandatory for supplies to public-sector contracting entities, to:

• micro, small and medium enterprises, as defined in Commission Recommendation 2003/361/EC; and
• public entities acting as co-contracting parties.

The previous end date, 31 December 2025, had been set by Decreto-Lei n.º 13-A/2025, Article 163. The budget law enters into force on 1 January 2026 (Article 262).

What it means

This is the current position in November 2026. It is another one-year extension; the extensions recorded here are:

1. Lei n.º 82/2023: to 31 December 2024.
2. Decreto-Lei n.º 13-A/2025: to 31 December 2025.
3. Lei n.º 73-A/2025: to 31 December 2026.

On the law as it stands, an SME supplying the Portuguese public sector must send CIUS-PT invoices from 1 January 2027. The 2027 State Budget was still before Parliament in November 2026. Given the pattern, check its final text for a further extension before relying on either outcome. An SME that is not yet able to issue CIUS-PT invoices should not plan on another extension.