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.
