SAFT-PT
Portugiesen, die der Einkommenssteuer unterliegen, können die SAFT-PT-Datei extrahieren
SAF-T and SAF-PT
for electronic invoicing in Portugal
In 2008, the obligation to export a standard audit file for tax purposes (SAFT-PT) was introduced. This obligation applies to companies that have their headquarters in Portugal and are subject to corporate income tax. This is intended to make tax audits more efficient and reduce the effort required by using technical equipment.
SAFT-PT was developed to allow Portuguese Tax and Customs Authorities (PTCA) easier access to data in a standard format. This will increase the effectiveness of taxes and at the same time reduce the associated costs, through the standardization of information.
2008
2011
Certification of billing and logistics software
Obligation for Portuguese companies to use software certified by the PTCA for invoicing/logistics
January 2013
Monthly submission of invoices issued on the PTCA website
Obligation to submit the invoices issued through the SAFT-PT file or web service to the PTCA website on a monthly basis
July 2013
Communication of goods during transport
Obligation to transmit the transport documents before transport via a web service or SAFT-PT file
October 2013
Monthly submission of issued receipts on the PTCA website
Obligation to transmit receipts by and to taxpayers corresponding to the value-added cash accounting system via a web service or SAFT-PT file
April 2019
Public administration in Portugal is able to receive electronic invoices
April 2020
Adaptation to the FE-AP system for municipalities & hospitals
January 2021
B2G-E-Invoicing
Portugal nutzt das Rechnungsformat UBL 2.1 „CIUS-PT“ und CEFACT „CIUS-PT“, um signierte elektronische Rechnungen an die öffentlichen Verwaltungen zu übermitteln. Als Koordinierungsstelle für die Implementierung der elektronischen Rechnung dient eSPAP (Entidade de Serviços Partilhados da Administração Pública).
January 2021
Suppliers of large companies must create electronic invoices
July 2021
small & medium enterprises (SME) must create electronic invoices
January 2022
Microentrepreneurs must create electronic invoices
In order to perform the SAFT declaration process for each issued invoice, companies must have a remote system approved by la AT.
As of 01/07/2018, the information required to create the accounting file can be recorded. In this accounting file, companies can declare all accounting transactions electronically to the tax authority in SAFT-PT format. The declaration can be made monthly or annually.
The following control fields must be included in the new SAFT billing file:
- Item list
- Customer list
- Suppliers list
- VAT regime
- Accounting transactions
- Account balance
Tax information in Portugal
Reduced VAT since July 2021
The standard VAT rate in the Azores has been reduced from 18% to 16%. This regulation will come into force from July 1, 2021.
The coalition responsible has stated that the VAT rate should be 30% lower than the normal national rate of 23%, the maximum level allowed by law. This serves the implementation of various directives established by the Government of the Azores.
Thus, as of July, VAT rates of 4%, 9% and 16% will apply in the Azores, i.e. the reduced, medium and normal tax rates. This change is expected to have another significant impact on the economy, businesses and families, especially in the context of the pandemic.
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Muzaffer Havcarci
INPOSIA e-Invoicing-Specialist
