Portugal

• Monthly SAF-T billing file submissions to Autoridade Tributaria (AT)
• SAF-T (PT) XML format covering invoices, payments, and accounting entries
• Annual SAF-T accounting file submission
• +1 more requirements

• Lawful basis for processing personal data of EU residents
• Data subject rights: access, rectification, erasure, portability, objection
• Data Protection Impact Assessments (DPIAs) for high-risk processing
• +4 more requirements

• Risk management measures for network and information systems
• Incident reporting: 24h early warning, 72h notification to CSIRT
• Supply chain security assessments
• +3 more requirements

• Double materiality assessment (impact materiality + financial materiality)
• Report against ESRS (European Sustainability Reporting Standards) - 12 standards
• Digital tagging in XHTML with iXBRL markup
• +4 more requirements

Portugal's proposed 'Work XXI' law modernizes employment regulations, affecting hiring, working conditions, termination, and employee rights. The draft is under public consultation after approval by the Council of Ministers in May 2026.