Portugal
Mandatory Updated 2026-01-10
Baseline
SAF-T PT — Standard Audit File for Tax Purposes
Portugal was the global pioneer of SAF-T, mandating the OECD-based standard audit file for all taxpayers since 2008. The SAF-T PT file must be exported monthly and submitted annually to the Autoridade Tributaria e Aduaneira (AT). It covers sales invoices, purchase records, general ledger entries, and asset registers.
Key Dates
2008SAF-T PT mandated for accounting data
2013Monthly SAF-T billing file submission mandatory
2024Enhanced validation rules and QR code integration with e-Fatura
Who is in scope
All taxpayers using accounting or invoicing software in Portugal.
Process
ERP/accounting system generates SAF-T XML file (billing and/or accounting) -> exported monthly -> submitted to AT portal -> AT cross-references with e-Fatura data.
Official Sources
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