Portugal Proposes Extending PDF Invoice Acceptance Until 2027

Portugal’s government has submitted a draft 2027 State Budget to Parliament that would grant businesses an additional year of transitional relief, allowing PDF invoices to continue to count as valid electronic invoices for tax purposes.

The Proposed Extension

Article 77(3) of the draft 2027 State Budget bill provides that PDF invoices remain acceptable as electronic invoices for all purposes under Portuguese tax legislation until December 31, 2027. The provision extends, by one further year, the transitional arrangement already in place that allows the PDF format to satisfy Portugal’s electronic invoicing requirements.

Legislative Status

• The draft State Budget bill (OE2027) was submitted to the Portuguese Parliament on October 8, 2026.
• The PDF-invoice provision sits in Article 77, paragraph 3.
• The measure is, at this stage, only a proposal: it has not been enacted and must still go through the parliamentary approval process before taking legal effect.

If adopted as drafted, the extension would give businesses that currently rely on PDF invoices under the transitional regime one more year before that tax-law acceptance lapses.

There’s more you should know about e-invoicing in Portugal – learn more about the new and upcoming regulations.