Portugal: draft 2027 budget would keep PDF invoices valid through 2027 and defer SAF-T Accounting
The draft 2027 State Budget proposes keeping PDF invoices valid as electronic invoices through 31 December 2027, and deferring annual SAF-T Accounting submission to periods beginning in 2028. Both remain proposals pending parliamentary approval, so the current legal baseline still stands. If adopted this would be the latest in a long series of Portuguese deferrals — the qualified electronic signature requirement alone has moved repeatedly. The durable read is unchanged: ATCUD, QR codes, certified software and SAF-T invoicing reporting are all in force regardless, and moving to a structured format such as CIUS-PT remains the answer that survives the next postponement.