Will a SAF-T for accounting in Portugal be postponed?

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.

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.