Portugal · Proposed legislation
Portugal budget advances proposed SAF-T and PDF-invoice transition
On 28 October 2026, Portugal’s Parliament approved the 2027 State Budget proposal in general terms. Its proposed business-reporting transition includes accounting SAF-T submissions for periods from 2028 and continued tax recognition of PDF invoices through 2027. These are not enacted changes.
- Official document:
- Bill110/XVII/2 Article77(2)/(3); Portaria31/2019 Articles1–3
- Development date:
- 2026-10-28
Article 77(2) of Bill No.110/XVII/2 would apply accounting SAF-T (PT) submission under Portaria No.31/2019 to periods from 2028, with delivery in 2029 or later. Article 77(3) would accept PDF invoices as electronic invoices for Portuguese tax purposes until 31 December 2027.[2]
Portaria No.31/2019 provides the underlying IES/DA and accounting SAF-T framework, including submission and validation before IES in specified cases. The budget wording concerns accounting reporting; it should not be treated as abolition of invoicing requirements or as a blanket exemption for every reporting obligation.[2][3]
The bill was introduced on 8 October. General approval is an intermediate legislative stage: the Parliament’s timetable places final voting on 24 November. Groups should monitor the final text and establish their entity, accounting-period and reporting scope before changing compliance schedules or systems.[1][2][4]
Official sources
- [1] Government confirmation of general budget approval
Government of Portugal · Document date: 2026-10-29
Whole substantive official newsbody read by ordinaryHTTP after webDisabledError. Posted29October12:12; body says approvedWednesday andcaptiondates28October2026. Confirms generalapproval, notfinalpassage/enactment.
- [2] Bill110/XVII/2, 2027 State Budget proposal
Assembly of the Republic · Document date: 2026-10-08
OriginalwholeTOC read; scopedTitleVI Articles60–79 excerpts, Article138 and139 read. Article77whole lines1408–1424: accountingSAFT2028/2029 andPDFthrough31December2027. Notwholebudget/currentlawcomparativeclosure; no changed operative deadline inferred.
- [3] Portaria31/2019, underlying IES/DA and accounting SAF-T framework
Diário da República · Document date: 2019-01-24
Whole original operativeArticles1–15 read, especially1object,2priorvalidation,3submission/validation. Originalhistoricaltext, notfullycurrent2026consolidation. No day-specific currentdeadline adopted. Portaria191/2025/1Article3 also read separately; interveningbudgetprovisions/currentconsolidation remain independentgap.
- [4] Parliament 2027 budget process and timetable
Assembly of the Republic · Document date: 2026-10-08
Originalpage title/body2027 despite inherited2026URLslug. Lines278–300 fullsubstantivebody: Bill110/XVII/2 delivered8October; generaldebate27–28October; finalglobalvote24November. Timetable notproof of futurevote outcome.