Although the Portuguese budget law for 2025 strongly focuses on tax measurements, it also impacts e-invoicing regulation. With this approval, invoices in PDF format will continue to be accepted and treated as equivalent to electronic invoices until December 31, 2025. In other words, taxpayers sending PDF invoices will be allowed to continue to do so all through 2025.
The mandatory submission of the SAF-T file to the tax authorities has also been postponed. This regulation was initially sc…