If you manage a business in Portugal, you have probably come across the term SAFT file. It is a key component of tax compliance, enabling companies to communicate invoicing information – and, in certain cases, accounting records – to the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira – AT).
In this article, we explain what the SAFT file is, what it is used for, and the main obligations associated with it.
SAFT File: What is it and Why it Matters
SAF-T (Standard Audit File for Tax Purposes) is a standardized electronic file that contains a company’s tax and accounting information.
Since 2008, Portuguese businesses have been required to generate SAF-T files in accordance with the requirements established by the Portuguese Tax Authority.
The file serves as a valuable tool during tax inspections and audits, while also helping to combat tax fraud and improve fiscal transparency.
Any business carrying out commercial transactions must be able to produce a SAFT file containing information relating to its tax records, customers, products and services, as well as its invoicing activity.
There are two different types of SAF-T files: Accounting SAF-T and Invoicing SAF-T.
Below, we explain the differences between them.
What is the Accounting SAT File?
The Accounting SAFT is the most comprehensive version of the file and represents the core element of the SAF-T system.
This digital file contains all the accounting information required by the Portuguese Tax Authority, making tax inspections and audits more efficient.
Although businesses are required to generate and maintain this file, it is generally only submitted when specifically requested by the Portuguese Tax Authority during an inspection or audit.
O que é o SAFT de faturação
The Invoicing SAF-T must be submitted on a regular basis to the Portuguese Tax Authority.
In 2026, businesses are still required to submit the SAF-T invoicing file in accordance with the deadlines established under the State Budget provisions (colocar este link no termo “State budget” Orçamento de Estado.
Currently, the file must be submitted by the 5th day of the month following the month in which the invoices and other tax documents were issued.
Information included in the SAFT File
The SAF-T file forms an essential part of the accounting procedures of any business engaged in commercial transactions.
The information submitted to the Portuguese Tax Authority may include:
- Sales invoices;
- Simplified invoices;
- Credit notes;
- Debit notes;
- Receipts;
- Transport documents;
- Quotations;
- Purchase orders;
- Proforma invoices;
- Service reports;
- Consignment notes;
- Restaurant table orders (where applicable);
- Other commercial documents issued during the relevant reporting period.
The file also contains additional information, including Company identification details, customer information, product and service descriptions and other tax-related records required by the Portuguese Tax Authority.
How to Submit the SAF-T File
The SAF-T file may be submitted either by the business owner or by a Certified Accountant, if invoices or other relevant tax documents have been issued during the reporting period.
Businesses with annual net revenue exceeding €200,000 are generally required to maintain organized accounting records in accordance with Portuguese legislation.
As mentioned above, the SAF-T invoicing file must be submitted by the 5th day of each month.
Failure to comply with the submission deadline may result in administrative fines ranging from €200 to €10,000, depending on the circumstances of the infringement.
Stay Compliant with Your Tax Obligations
Given the importance of the SAF-T file in ensuring tax compliance, businesses should maintain accurate accounting records and ensure that all invoices and tax documents are issued correctly and submitted within the legal deadlines.
Working closely with a Certified Accountant will help your business remain compliant with Portuguese tax legislation, avoid penalties, and ensure that all reporting obligations are fulfilled accurately and on time.