Other relevant measures​

Valuation of inventories​

The exemption from the obligation to value inventories,​ for the purposes of the communication provided for in Article​ 3-A of Decree-Law No. 198/2012, of 24 August, is renewed for:​

• all taxpayers, in respect of tax periods starting on or after​ 1 January 2026;​

• taxpayers that are not required to maintain a perpetual inventory, in respect of tax periods starting on or after​ the entry into force of the law.​

SAF-T (PT) Accounting File​​

The obligation to submit the file is postponed to periods​ from 2028 onwards, to be delivered in 2029 or in subsequent periods.​

Invoicing​

Until 31 December 2027, invoices in PDF format continue​ to be accepted and are considered electronic invoices for all purposes under tax legislation.​
​
The exemption from the use of electronic invoicing in public contracts for micro, small and medium-sized enterprises and public contracting entities is extended until 31 December 2027.​​

Levies

Audiovisual contribution​
The monthly amounts of the contribution are not updated.​​

Contribution on the banking sector​
Remains in force.​​

Contribution on the pharmaceutical industry​
Remains in force.​​

Extraordinary contribution on suppliers to the National Health Service medical devices industry​
Remains in force.​

​Extraordinary Contribution on the Energy Sector (CESE)​
Remains in force.​

Environmental levies​​

The levies provided for in Article 319 of Law No. 75-B/2020,​ of 31 December, are updated by 4%.​

Contributory transparency measures​

The possibility of publishing the list of Social Security debtors​ is maintained, on the same terms as those already provided​ for taxpayers with tax debts.​​

Social Security, the Portuguese public-sector pension institution​ (“Caixa Geral de Aposentações”) and the Tax and Customs Authority (“Autoridade Tributária e Aduaneira” or AT)​ will exchange information, namely on social benefits paid (including pensions, study and training grants, rent subsidies​ and other public housing support), on income reported in Annexes A, B, C, D, J and SS of the PIT return, and on income from sales of goods and services relevant to determining the contribution obligations of contracting entities. ​

The need for coordination between the AT and the Ministry​ of Labour, Solidarity and Social Security on the collection of debts owed by legal entities subject to Corporate Income Tax (CIT)​ that are in economic difficulty is once again reinforced,​ with provision for the exchange of the necessary information.​