In 2008, with the objective of achieving a more efficient tax inspection and reducing the effort by using technological tools, it was introduced the obligation of exporting a Standard Audit File for Tax purposes (SAF-T (PT)) for entities with head office or permanent establishment in Portugal liable to Corporate income Tax.
The legal requirements of the file are in line with the obligation of using certified billing and logistic software that prevent changes on documents already issued.
In the sequence of Simplex + program, and Decree-Law no. 87/2018, of 31 October, the filling of the Annual Return (IES) is now dependent upon the communication of the annual SAF-T (PT) file with accounting data to the PTA, and respective validation of the file by the PTA. In the meantime, Decree-Law no. 31/2019 was published, of 24 January, that approves the terms for the file submission and that take effect for the IES regarding 2019 and following periods.
SAF-T Visualizer
Tax Partner – Tax Reporting & Strategy Partner, PwC Portugal
Tel: +351 213 599 514
