The deadline was first moved to 1 January 2023, then to 1 January 2024, and later to 1 January 2025 in response to the technical and financial challenges businesses faced in adopting QES.
The new Portuguese 2025 Budget Proposal, published on 10 October 2024, includes in number 3 of Article 88 a provision to postpone the QES requirement to 1 January 2026. If approved, PDF invoices without a QES will remain valid for tax purposes until the end of 2025.
Additionally, the mandatory sub…