The Portuguese government has just submitted a new bill proposal as part of the State Budget for 2026.
Among the new features (in particular Article 80, paragraph 3 of the ‘Proposta de Lei n.º 37/XVII/1.ª’): the requirement for a qualified digital signature on invoices has once again been postponed, moving from 2026 to 2027.
Thus, PDF invoices without a digital signature will continue to be valid for legal purposes until 31 December 2026.
For the moment, the postponement is not yet definitive or official as this text is still a bill proposal, but the postponement should be confirmed with 99% certainty.
The final vote on the 2026 State Budget is scheduled for late November 2025, very probably around 28–29 November 2025, and will be published in the Official Journal (Diário da República) around 18 December 2025.
Source: Portuguese Parliament (in Portuguese)
