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Portugal VAT invoice certified software and SAF-T 1 July 2021

Portugal is to go ahead with obligations for non-resident businesses to start using certified VAT invoice producing software from 1 July 2021. The use of QR Codes and ATCUD unique invoice number is postponed until January 2022.

Like the current requirement for resident businesses, foreign businesses with a Portuguese VAT numbers must use software programs approved with the Portuguese Tax Administration. The list of approved IT packages which are certified is available form the PTA website.

The requirement has been delayed twice in the past 12 months due to the economic disruption created by the COVID-19 epidemic.

Standard Audit File for Taxation (SAF-T)

Whilst not yet clarified, foreign businesses will also be required to be ready to produce SAF-T transaction files upon request from 1 July 2021, too. This is based on resident companies needing to do the same with certified invoice requirements were introduced in 2020.

SAF-T was introduced into Portugal in 2008, with extensive upgrade in requirements in 2013. Accounting software must be capable of producing SAF-T ledgers:

  • Client master data
  • Suppliers’ listing
  • VAT ledgers
  • Accounting transactions
  • Trial balance

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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