Portugal: Postponement of accounting SAF-T file

Gabriel Pezzato

December 29, 2022

The Portuguese government published Decree-law no. 85/2022, in December 21st 2022, which determines the postponement of the mandatory submission of the accounting SAF-T file regarding the year 2023 among other things.

Instead, this obligation will only be applicable from tax year 2024 onwards. Considering that the accounting information is only reported in the following year, the submission of the accounting SAF-T file will only be required in 2025 pertaining to the 2024 tax year.

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Author

Gabriel Pezzato

Gabriel Pezzato heads up the EMEA Regulatory Analysis & Design team at Sovos, where he leads regulatory research across VAT and other indirect taxes. Based in Stockholm, Gabriel brings expertise in tax, corporate, and public finance law, with a focus on tax controls, including e-invoicing and tax filing. He holds a law degree and a specialization in Tax Law from Brazil, as well as an LL.M. in International and European Tax Law from Uppsala University, Sweden.

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