Portugal's 2027 State Budget bill would accept PDF invoices as electronic invoices until 31 December 2027
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Portugal as they stand today, see the Portugal guide →
- Jurisdiction
- Portugal
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Proposed
- Impact
- Plan ahead
- Announced
- 8 October 2026
- Effective
- 1 January 2027
- Authority
- Assembleia da República
- Systems
- Invoicing, ERP, Reporting
- Verified
- Fetched from official source · high confidence
Portuguese businesses issuing invoices, and those required to file the SAF-T (PT) accounting file.
Track passage of the 2027 budget law; keep PDF-invoice handling in place through 2027 if enacted as tabled.
InvoicingERPReporting
The Government's State Budget bill for 2027 (Proposta de Lei n.º 110/XVII/2.ª, entered in Parliament 8 October 2026) provides in art. 77(3) that PDF invoices are accepted as electronic invoices for all tax-law purposes until 31 December 2027. Art. 77(2) provides that submission of the SAF-T (PT) accounting file applies to periods of 2028 onward, to be filed in 2029 or later. The bill has not been enacted.
What changed in detail
This is a bill, not law. The Government’s State Budget bill for 2027, Proposta de Lei n.º 110/XVII/2.ª, was entered in Parliament on 8 October 2026 and has not been enacted.
Article 77(3) provides that until 31 December 2027 invoices in PDF format are accepted and are considered electronic invoices for all purposes provided for in tax legislation.
Article 77(2) provides that submission of the SAF-T (PT) accounting file, as defined by Portaria 31/2019 of 24 January, applies to periods of 2028 onward, to be filed in 2029 or later.
The provisions would take effect only if the budget law is passed with this text.
What it means
If passed, the PDF provision gives businesses until the end of 2027 before PDF invoices stop counting as electronic invoices, and sets SAF-T accounting file submission to start with 2028 periods. Both are relief, but both are still a proposal.
Do not retire PDF invoicing or change SAF-T (PT) plans on the strength of the bill alone. Budget bills are commonly amended in committee, and the final text controls.
Revisit once the enacted version of article 77 is published.
Proof
Até 31 de dezembro de 2027 são aceites faturas em ficheiro PDF, sendo consideradas como faturas eletrónicas para todos os efeitos previstos na legislação fiscal.Until 31 December 2027, invoices in PDF file format are accepted and are considered electronic invoices for all purposes provided for in tax legislation.
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