With the approval of the 2025 Budget, the mandatory use of Qualified Electronic Signature (QES) for PDF invoices has been postponed to 1 January 2026. Additionally, the obligatory submission of the accounting SAF-T file, initially planned for 2026, will be deferred to 2027 for the 2026 financial year.

The impact of this postponement is as follows:

• Businesses now have an additional year to impleme…