Portugal Makes it Mandatory to Declare the SAF-T Accounting File as of Jan 1, 2022

The Portuguese tax administration has established that the declaration of SAF-T accounting files will be mandatory beginning in January 2022.

The Direcção Geral de Contribuições e Impostos (DGCI) announced the SAFT-PT accounting file initiative in 2016 when it introduced its e-VAT declaration project. Until now it had not established an implementation date.

The incorporation of this electronic tax document follows the 2014 mandatory implementation of the SAFT-PT invoice and transport documents.

The Portaria 48/2020 directive defines the use cases and characteristics of the SAFT-PT accounting file, as well as methods for its transmission.

Source Edicom



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