Portugal keeps accepting PDF invoices as electronic invoices until 31 December 2026
This page records one dated change. For the rules in Portugal as they stand today, see the Portugal guide →
- Jurisdiction
- Portugal
- Tax
- VAT (IVA)
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 30 December 2025
- Effective
- 1 January 2026
- Authority
- Assembleia da República
- Verified
- Fetched from official source · high confidence
Businesses in Portugal that issue or receive invoices as PDF files.
No action — PDF derogation runs through 31 December 2026. OE 2027 bill proposes extension to 31 December 2027; monitor enactment.
Lei n.º 73-A/2025, de 30 de dezembro (OE 2026), Article 95(3), provides that until 31 December 2026 invoices in PDF files are accepted and treated as electronic invoices for all purposes of tax legislation. This extends by one year the derogation that Lei n.º 45-A/2024 (OE 2025), Article 114(3), had set to 31 December 2025.
What changed in detail
Article 95 of Lei n.º 73-A/2025, de 30 de dezembro, Portugal’s State Budget law for 2026, sets transitional rules on tax obligations. Its paragraph 3 provides that until 31 December 2026 invoices in PDF files are accepted and are considered electronic invoices for all purposes of tax legislation.
The provision extends by one year the derogation in Article 114(3) of Lei n.º 45-A/2024 (State Budget 2025), which ran to 31 December 2025.
The same article sets the start of the SAF-T (PT) accounting file in paragraph 2; that change has its own record. The law enters into force on 1 January 2026.
What it means
The derogation is in force until 31 December 2026, and it is the latest of several one-year extensions.
What happens after that is not settled. The Government’s 2027 State Budget bill would extend the derogation again, to 31 December 2027; see the record on the 2027 bill. As of 12 November 2026 that bill had not been enacted, and its final vote was scheduled for 24 November 2026.
Until the 2027 budget is published, a business sending unsigned PDF invoices should be ready for them to stop counting as electronic invoices on 1 January 2027. Check the enacted text before changing anything.
Proof
3 - Até 31 de dezembro de 2026 são aceites faturas em ficheiro PDF, sendo consideradas como faturas eletrónicas para todos os efeitos previstos na legislação fiscal.3 - Until 31 December 2026, invoices in PDF files are accepted and are considered electronic invoices for all purposes of tax legislation.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Lei n.º 73-A/2025, de 30 de dezembro (Orçamento do Estado para 2026), Diário da República n.º 250/2025, Suplemento, Série I, art. 95.º (p. 59 of the PDF) · files.diariodarepublica.pt