As we stated in our previous news, the state budget in Portugal introduces certain changes and postpones them for taxpayers. Besides the postponement of electronic signatures in PDF invoices, another postponement has been made: SAF-T for accounting.
Will a SAF-T for accounting in Portugal be postponed?
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
425
Content accuracy validation date:
19.12.2023
Content accuracy validation time:
08:10h
More precisely, the Portuguese administration has set a date for the mandatory transmission of the SAF-T accounting document, which will be in 2025. The first report will be due early in 2026 for resident businesses.
As a reminder, the SAF-T Accounting document is a file in the Standard Audit File for Tax format, an international standard used for exchanging accounting and tax information. Decree Law 48/2020 defines the use and characteristics that the SAF-T accounting document must comply with, as well as the measures to be adopted.
Other news from Portugal
The postponement of the electronic signature obligation on invoices in Portugal has been confirmed.
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Author: Nikolina Basić
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A proposal for VAT in the digital age (ViDA) has been approved.
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Portuguese draft budget law: summary of the indirect tax measures in 2025
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On October 10, 2024, Portugal published its draft state budget law for 2025, which includes several significant indirect tax measures. The budget law, identified as Law No. 26/XVI/1, must be approved by Parliament before it can be enacted. Read more
SAF-T accounting obligation in Portugal delayed
Portugal
Author: Nikolina Basić
In the latest 2025 budget announcement, Portugal has once again delayed the implementation of annual SAF-T accounting reporting by one year. The new reporting period will start in 2027, with the first report due early that year. More on deadlines as follows. Read more