Fiscal subject related
After that, there were general requirements for the E-factura system—software for issuing an invoice, that must be certified, and why and how it is performed, in short. Also, three ways to send invoices to the tax authority are presented, along with the differences between them. It was pointed out that it is mandatory to issue all invoices to the tax authority, regardless of the way they are issued, their format, etc.; all transactions and relations are covered (B2B, B2C).
Then, a general introduction of invoicing rules has been presented, which must be issued for every transaction and in every relation between B2B, B2C. At the very least, the speaker reminds us of the QR code (which is mandatory to use beginning in 2022) and ATCUD code (which is mandatory beginning in 2023), what the purpose of these codes is, what the deadlines for mandatory usage are, how they must be presented, and how they are connected with the Portuguese authorities. Also, the speaker presented a general approach and vision for VAT digital reporting in the future, with no concrete information other than some key success factors for achieving data quality, speeding up the digital transformation process, etc. For Portugal, it was stated that VAT in the digital age will require harmonization with the current invoice system obligations, to provide new services based on collected data, and simplify data once processed, ensuring interoperability with other government bodies.
In summary, the presentation focused on what a SAF-T file and invoice obligation are, their history, and how they are easy to use and potentially useful in other VAT reporting obligations that will be established.
Other news from Portugal
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
New document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more
New document was uploaded: Recorded webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
The SAF-T file for April can be sent until the 7th of May due to an interruption in electricity supply.

Due to a major electricity outage on April 28 that disrupted tax portals and invoice systems, the Portuguese tax authorities have extended the SAF-T file submission deadline for April 2025 to May 7, 2025. No penalties will apply for submissions made by this new deadline, as system recovery efforts are still ongoing. Portuguese tax authorities have announced an extension for the submission... Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more