The Portuguese tax authority has announced the news on the postponement of the necessary submission of the SAF-T Accounting file for the fiscal year 2023. Instead, the obligation is postponed to 1 January 2024. Submitting the SAF-T Accounting file will only be required in 2025 pertaining to the 2024 tax year.
The SAF-T Accounting file provides a summary of VAT customers, suppliers, and other counterparties and is currently only submitted on demand of the tax authority. SAF-T Accounting is different from the SAF-T invoicing schedule, which is due for non-resident taxpayers in 2023.