As of December 31, 2025, the declaration of the SAF-T accounting document will be mandatory in Portugal
According to Article 182.º-A of the Assembly of the Republic, the obligation to submit the SAF-T accounting file is established from December 31, 2025, in accordance with the terms defined by Ministerial Order No. 31/2019. This provision applies to accounting periods from 2025 onwards, to be submitted in 2026 or subsequent years.
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