Regulatory updates - Portugal

To read the official announcement, visit Order No. 166/2025-XXV.

During September, a discussion over results on combating tax and customs fraud and evasion for 2024 and the evolution of the e-invoicing system took place in Parliament. During this discussion, the secretary of state for tax affairs, Cláudia Reis Duarte, announced that efforts to adapt the finance system to VIDA had already begun to meet the 2030 timeline. Although there was no information released as to what this preparation encompasses, the details below are known.

Portugals e-invoicing system

• Certified Invoicing Software: Since 2021, businesses have been required to use software previously certified by the Portuguese tax authorities for issuing invoices and relevant tax documents.
• E-invoicing: For B2G (business to government) transactions, businesses must issue e-invoices. This obligation began in 2021 for large taxpayers and will be fully implemented by 2026, as the remaining taxpayers will be in scope then.
• SAF-T: Since 2013, companies have been required to generate SAF-T (Standard Audit File for Tax Purposes). This file contains a predefined set of accounting, invoicing, transport documents, and issued receipts, designed to facilitate the collection of relevant tax data by tax auditors, support taxpayers tax returns, and enable analysis of tax-relevant records. The obligation to submit the SAF-T accounting file becomes effective in January 2027.

Based on Portugals current mandates and upcoming VIDA regulation, changes are expected to cross-border B2B transactions, such as including the real-time reporting of such data.