The Portuguese tax administration is to make mandatory the production of a SAF-T Accounting file added to the existing Invoice SAF-T PT requirements. DGCI has established that the declaration of SAF-T accounting files will be mandatory starting from 2024. SAF-T accounting collects all of a company’s accounting records for a specific financial year which includes information summary of customers, suppliers and other counter-parties for VAT transactions. The file must be submitted to tax authorities annually. First mandated SAF-T accounting files will include 2023’s accounting records. The scope of the obligation will cover private and public companies engaged in commercial, industrial or agricultural activities with the Portuguese headquarters or legal entity.
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