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Portugal Accounting SAF-T file mandatory January 2022

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 a summary customers, suppliers and other counter-parties for VAT transactions.

Portugal first introduced monthly invoice and transport document SAF-T. Check which other countries have implemented SAF-T. The SAF-T Accounting file is used to help pre-fill IES annual accounting and tax return.

Portugal SAFT-PT accounting file

The file should consist of the following information:

  • Accounting codes from the General Ledger
  • Customer details
  • Suppliers details
  • Tax header
  • Payment transactions
  • General Ledger transactions

Annual Simplified Business Information in Portugal (IES) – pre-filled returns

Portuguese resident taxpayers must submit four different sets of financial data to the authorities each year. These were combined into the IES. The use of SAF-T PT will enable the authorities to pre-fill the IES for review by the taxpayer. The IES covers:

  1. Filing of annual accounts in the Business Register;
  2. Submission of annual fiscal declaration to Ministry of Finances and Public Administration;
  3. Reporting of annual information to National Statistics Institute for statistical purposes; and
  4. Providing information to Portuguese Central Bank.

If you need to complete SAF-T or other transactional reporting requirements, VAT Calc’s VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor tools.

Standard Audit File for Tax SAF-T countries

Country (click for details) Date Scope
12 Ukraine Jan 2023 Phased 2023 to 2027 implementation
11 Romania Jan 2022 Mandatory monthly filings initially large taxpayers (due Jan 2023)
10 Hungary Likely 2023 Potential introduction SAF-T HU
9 EU OSS & IOSS Jul 2021 On-demand for sellers, marketplaces or Intermediaries
8 Norway 2020 Replaced VAT return 2022
7 Angola 2019 On-demand
6 Lithuania 2019 On-demand; residents and non-residents above €30,000 sales threshold
5 Poland 2016 Mandatory, monthly replaced VAT return Oct 2020
4 France 2014 On-demand
3 Luxembourg 2011 On-demand
2 Austria 2009 On-demand
1 Portugal 2009 Monthly for residents and non-residents (Jun 2022)

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