Standard Audit File for Tax in Portugal
Standard Audit File for Tax in Portugal, SAF-T PT, has two main types of SAF-T files: SAF-T invoicing and SAF-T accounting.
SAF-T Invoicing – Monthly
This file must be submitted to the tax authorities every month. As a general rule, SAF-T invoicing data is submitted to the Portuguese Tax Authority by the 5th day of the month following the reporting period.
SAF-T invoicing covers invoicing data generated through certified invoicing software and is submitted electronically to the Portuguese Tax Authority.
SAF-T Accounting – Annually
Another type of file is the SAF-T accounting file, which works along the same lines as SAF-T invoicing but collects a company’s accounting records for a specific financial year. This includes information about suppliers, customers, partners, and other debtors and creditors.
SAF-T accounting is separate from monthly SAF-T invoicing. It covers accounting data and supports audit, accounting, tax, and statistical reporting processes.
Is SAF-T Reporting Mandatory in Portugal?
SAF-T invoicing is a mandatory monthly obligation for in-scope taxpayers.
Under the latest published updates, the annual SAF-T accounting submission is treated as postponed until 2028. Businesses should therefore maintain systems capable of generating SAF-T accounting files while following the applicable timeline for annual submission and IES-related use.
Who Is Required to Submit a SAF-T File in Portugal?
Those who have to submit a SAF-T file are taxpayers who pay IRC, corporate income tax, or IRS, personal income tax, with organized accounting, and those who are required to submit any of the component annexes of the IES.
For SAF-T invoicing, the obligation applies to in-scope taxpayers issuing invoices with Portuguese VAT through certified invoicing software, including resident and, where applicable, non-resident taxpayers registered for VAT in Portugal.
For SAF-T accounting, the obligation applies to taxpayers within the accounting and IES reporting scope, subject to the applicable rules and postponement timeline.
How Is the SAF-T Accounting File Sent and Validated?
The SAF-T accounting file is generated in the official SAF-T PT XML format and validated according to the technical structure defined for Portuguese accounting data.
Specific accounting SAF-T submission deadlines should be assessed under the applicable annual submission rules once the postponed mandatory submission timeline applies. Until then, businesses should remain able to generate SAF-T accounting files for audit or inspection purposes where required.
Mandatory Fields
1. Monthly SAF-T File
The monthly SAF-T file includes invoicing data. Submission is mandatory on a monthly basis through the Portuguese invoicing data communication process.
Portugal monthly SAF-T data types are as follows:
MasterFiles
- Customer Master Data
- Product and tax-related master data, where applicable
Source Documents
- Sales Invoices
- Payments
2. Annual SAF-T File
Portugal annual SAF-T accounting data types are as follows:
MasterFiles
- General Ledger Master Data
- Customer Master Data
- Supplier Master Data
- Product Master Data
- Tax Table
General Ledger Entries
Source Documents
- Sales Invoices
- Movement of Goods
- Working Documents
- Payments
The SAF-T PT structure may include different file types and data sections depending on whether the file relates to invoicing, accounting, integrated data, or self-invoicing scenarios.
How Can SNI Help You?
The SNI SAF-T Portugal solution is designed to help businesses comply with Portugal’s SAF-T reporting requirements. The solution includes customizable tables that capture the necessary accounting, invoicing, and transaction data required by the Portuguese tax authority. These tables can be mapped and configured according to your ERP system and business needs, ensuring smooth integration with local reporting standards. Through this configuration, the solution enables the generation of SAF-T reports in the prescribed XML format, supporting compliance with Portugal’s tax reporting obligations. All generated reports are collected and displayed in a user-friendly cockpit, making it easier to manage, review, and track compliance activities. With the SNI SAF-T Portugal solution, your business can stay fully compliant with Portuguese SAF-T requirements.