Portugal, November 29, 2023
The Portuguese Parliament postponed the EQS requirements and SAF-T submission deadline.
The Portuguese Parliament approved the 2024 Budget Law. According to this draft law, the requirement for applying a qualified electronic signature (QES) to all invoices was postponed, this change makes the use of a qualified signature optional for an additional year. Now expected to be enforced from January 1, 2025.
This proposal extends the obligation for accounting Standard Audit File for Tax (SAF-T) submission to 2026.