Beginning in 2024, the Portuguese tax administration has decreed that the reporting of SAF-T accounting files would be mandatory.
When it launched its e-VAT declaration project in 2016, the Direcção Geral de Contribuições e Impostos (DGCI) announced the SAFT-PT accounting file initiative. It had not set a date for implementation until today. Following the mandatory adoption of the SAFT-PT invoice and transport documentation in 2014, this electronic tax document was added.
The SAFT-PT accounting file’s use cases and attributes, as well as transmission mechanisms, are defined in the Portaria 48/2020 directive.
Effective date: 1 January 2024