- Amendments and Updates to SAF-T (PT) Structure:
- Ordinance No. 302/2016, amended by Rectification Statement No. 2-A/2017, updates the data structure of the Standard Audit File for Tax Purposes (SAF-T (PT)) to improve the quality of invoicing information and ensure better control of accounting data.
- Creation of Taxonomies:
- The ordinance introduces taxonomies, which are tables of correspondence that help characterize accounts according to the accounting regulations used by different taxable persons. This aims to simplify the filling of Annexes A and I of the IES (Informação Empresarial Simplificada).
- Mandatory Data Structure Changes:
- The data structure for SAF-T (PT) files has been revised, with specific requirements for fields and formats, including mandatory fields marked with “*” and conditional fields marked with “**”. The new structure must be used from January 1, 2017, with some elements effective from July 1, 2017.
- Detailed Specifications for Data Export:
- The document provides detailed technical specifications for exporting data from accounting and invoicing systems into the SAF-T (PT) file, including the use of XML format, specific field requirements, and validation rules.
- Annexes with Taxonomies:
- Annex I and Annex II provide comprehensive taxonomies for general SNC (accounting normalization system) and International Accounting Standards, while Annex III covers taxonomies for micro-entities under the SNC. These taxonomies are integral to ensuring consistent and accurate data classification across different entities.
Sources
Ordinances
See also
- Portugal 2025: Further Delay in QES Implementation and SAF-T Adoption
- SAP – User Guide for SAF-T in Portugal – vs 1.14
- Edicom – Key Information About SAFT-PT Portugal Declarations
- Marosa
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