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Portugal SAF-T (PT)

Portugal was the first country to implement the OECD’s Standard Audit File for Tax in 2009. It is known as SAF-T (PT) locally, and all income taxpayers are required to comply – meaning resident. SAF-T is standardised format for the reporting of VAT transactions – see below.

Check which other countries have implemented SAF-T.

3 SAF-T (PT) reports for resident businesses

SAF-T (PT) includes monthly XML submissions, reconciled to the VAT return. There is also an annual reporting summary requirement. Data must be prepared on Autoridade Tributária e Aduaneira (AT) approved software, and submitted by the 20th of the month after the reporting period. At present, there are three Portuguese ledgers:

  1. Accounting – The accounting systems must record the information to generate the electronic accounting file in SAFT-PT format. This monthly or annual declaration must include the lists of articles, clients and suppliers, VAT regimes, accounting movements and accounting plan. This will be used for completion of the annual IES reporting statement from 2022.
  2. VAT invoice reporting – The electronic VAT return in SAFT-PT format must be submitted before the 12th of each month. The authorities require that the files be generated sequentially and go through an encryption process in which the electronic signature of the previous invoice is implemented as a control system for the file creation process.
  3. Transport documents – Data in real time to the Tax and Customs Authority of Portugal. The solution automatically receives the code and integrates it into the transport document. This code allows the movement of goods.

OECD Standard Audit File for Tax ledger reporting

Since May 2005, SAF-T is recommended in the following five formats (per v2, 2010):

  1. General Ledger: journals
  2. Accounts Receivable: customer master files; invoices; payments
  3. Accounts Payable: supplier master file; invoices; payments
  4. Fixed Assets: asset master files; depreciation and revaluation
  5. Inventory: product master files; movements

If you need to complete SAF-T submissions, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.

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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