Oct 2024: further 1-year delay on the SAF-T Accounting to 2026 (first report due 2027) Portugal has delayed again for 1-year the implementation of annual SAF-T Accounting reporting in the recent 2025 budget. The new first period of reporting will be 2027 (instead of 2026).
Transactional data report postponed one year to 2024; first filing due in 2025 to cover 2024 Portugal’s Autoridade Tributária e Aduaneira (AT) is to make compulsory the production of a Portuguese Standard Audit File for Tax (SAF-T) Accounting file added to the existing Invoice SAF-T PT requirements. This
Non-resident business with a Portuguese VAT registration must submit monthly invoices under SAF-T PT from Jan 2023 Foreign businesses producing their Portuguese invoices using certified software are obliged from 1 January 2023 to submit monthly invoice summaries using the SAF-PT format. This will be due
Portugal’s Autoridade Tributária e Aduaneira (AT) is to make compulsory the production of a Portuguese Standard Audit File for Tax (SAF-T) Accounting file added to the existing Invoice SAF-T PT requirements. This will come into effect from 1 January 2022 for resident businesses. The Accounting file is
