Compliance,  Electronic Invoicing

Declaration of the SAF-T accounting file in Portugal

SAF-T portugal

The Tax and Customs Authority (AT) had already announced the declaration of the SAFT-PT accounting file when it presented its electronic VAT declaration project. However, it is only now that it has decided to implement it. Decree-Law 48/2020 defines the use and characteristics that the SAFT-PT accounting document must comply with, as well as the measures to be adopted.

The use of this electronic tax document adds to the electronic VAT declaration known as SAFT-PT billing and transport documents, which taxpayers have been required to issue since 2014.

What is the SAF-T accounting file?

The SAF-T accounting document is a file in Standard Audit File for Tax format, an international standard used for the exchange of accounting and tax information. In Portugal, its electronic declaration is mandatory for private or public companies engaged in commercial, industrial, or agricultural activities, with headquarters or effective management in national territory.

What information does the SAF-T accounting file contain?

The SAF-T PT Accounting File aims to facilitate the declaration of Simplified Commercial Information / Annual Declaration of Accounting and Tax Information electronically. This declaration can be monthly or annual. The SAF-T PT accounting file must include the following control fields: List of items, customers, and suppliers; VAT regimes; Accounting movements, and Chart of accounts.

Additionally, the SAF-T PT accounting file must contain the following information:

  • Header
  • Accounting codes grid (GeneralLedgerAccounts)
  • Customer grid (Customer)
  • Supplier grid (Supplier)
  • Tax grid (TaxTable)
  • Accounting transactions (GeneralLedgerEntries)
  • Receipt of issued documents, where applicable (Payments)

Signature and archiving of the SAF-T file

It is mandatory to encrypt the SAF-T file before transmission and keep it for a legal period of 15 years. Encrypting the document before transmission is necessary to preserve both the integrity and confidentiality of the information contained in this file, including fundamental tax data. Additionally, the electronic storage of the SAF-T file underscores the need to maintain a documented record in the long term, facilitating audit processes and compliance with regulations.

EDICOM’s certified SAF-T solution in Portugal

EDICOM's solution for electronic invoicing, electronic accounting, and the declaration of VAT and transport documents has been audited and certified by the Tax and Customs Authority (AT) of Portugal in accordance with the requirements established by Ordinance No. 363/2010 and 340/2013, which establish the certification requirements for invoicing software.

Our SAF-T solution incorporates value-added services that make it a comprehensive application for the issuance of any SAF-T file in Portugal capable of supporting the processes of generation, transmission, and storage of electronic documents in accordance with established requirements.

Need more information about SAF-T in Portugal?

If your company is affected, consult with one of our advisors. We will accompany you during the implementation process to assist you with everything you need.

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