Published: 02 October 2026
Portugal’s mandatory SAF-T Accounting requirement will apply to accounting periods from 2027 onwards, with the first submission taking place in 2028. The timeline was confirmed through the 2026 State Budget Law, which postponed the annual submission requirement.
The responsible authority is the Autoridade Tributária e Aduaneira (AT). SAF-T Accounting is used as part of the annual Informação Empresarial Simplificada (IES) process and supports the pre-filling of relevant accounting annexes.
The requirement generally covers companies carrying out commercial, industrial or agricultural activities, individuals with organised accounting, and relevant foreign entities with a Portuguese permanent establishment.
Businesses will need to provide a complete annual accounting file covering the relevant financial year. Submission is performed through the Portuguese tax portal by a certified accountant, and the file must be successfully validated before the related IES filing can be completed.
Businesses preparing for 2027 should therefore review their accounting data, SAF-T export capabilities and internal processes ahead of the first mandatory submission in 2028.
