New Postponement of Qualified Digital Signature Requirement for Invoices in Portugal

New postponement of the obligation until 31 December 2026 in Portugal

The Qualified Electronic Signature (QES) requirement in Portugal is postponed until 31 December 2026, according to the. Under Article 80(3) of the (Disposições transitórias relativas a obrigações fiscais), the Portuguese Government has approved extending the transitional period during which PDF invoices are considered legally valid electronic invoices for tax purposes.

Specifically, until 31 December 2026, companies may continue to issue and receive invoices in PDF format, and these will be fully recognised as electronic invoices under Portuguese tax legislation. This effectively postpones the mandatory use of qualified electronic signatures — originally required to ensure the authenticity and integrity of e-invoices — for another year. QES is a digital signature providing high-level security and authenticity that is recognized legally.

After this deadline, it is expected that only invoices bearing a qualified digital signature will be accepted as compliant with the e-invoicing requirements established under Portuguese law and the EU eIDAS Regulation.

Originally, the requirement to include a Qualified Electronic Signature (QES) was set to begin on 1 January 2025.

This extension gives companies more time to adjust to new invoicing rules, which currently include:

• Using  for issuing compliant invoices, which assigns an ATCUD code to each invoice.
• Adding a QR code to paper and PDF invoices.
• Monthly invoicing SAF-T reporting.

Find here more information about the invoicing SAF-T reporting obligation in Portugal.

Additionally, the annual accounting SAF-T for established entities, initially scheduled for implementation, has also been postponed.

How Can Marosa Help You Complying with Invoicing Requirements in Portugal?

Businesses operating in Portugal must meet strict invoicing rules, including the use of certified invoicing software and the monthly submission of SAF-T (PT) files to the tax authorities. These requirements apply to both domestic and foreign companies issuing invoices with Portuguese VAT, and non-compliance can result in penalties.

• Marosa offers a certified billing solution designed to ensure compliance without the need for complex ERP integration. Companies can upload invoice data via Excel or automated transfer, and the system generates legally compliant invoices with the mandatory QR code and hash. It also supports transport documents, invoice personalisation, and batch processing, making it suitable for businesses of any size.
• Alongside certified billing, Marosa’s solution includes automatic SAF-T file generation and submission support. The tool produces the required monthly reporting file directly from the invoicing data, ensuring consistency between invoices and reports. Marosa can also assist with the technical submission process and monitor deadlines, helping clients avoid common reporting errors.

By partnering with Marosa, businesses benefit from a single, end-to-end solution that simplifies Portuguese VAT compliance. The service reduces administrative effort, ensures accuracy, and keeps companies aligned with the latest local invoicing regulations — allowing them to focus on operations while maintaining full compliance.