With the entry of the state budget was decided the new date for delivery of the SAF-T file in 2023, which will be until 5th of each month.
Esta medida obriga a que as empresas e trabalhadores por conta própria façam a entrega de documentos à Autoridade Tributária, através do ficheiro SAF-T até ao dia 5 do mês seguinte ao da sua emissão, a partir de 2023.
Who is required to deliver the SAFT?
All those who are obliged to send invoices or transactions subject to VAT are obliged to communicate to the Tax Authority the elements of the invoices. This obligation also includes those who are established in another Member State or third country, provided that the transactions involve consumers located in Portugal.
Even if during a given month you have not sent documents, you must now communicate this information to the AT (Finance Portal).
Nevertheless, for 2022 the date for submission of the SAF-T file to AT remains 12th day of the month following the issuance of the documents.
This new date follows the new invoicing rules introduced by Decree-Law No. 198/2012, which establishes the control measures for the issuance of invoices and other documents with fiscal relevance, as well as their communication to the Tax Authority.
How to send the SAF-T file?
To send the SAF-T file you must access E-invoice.
Select the option Issuer.
Authenticate yourself with the access data of the Finance portal.
Then, when you access the page, click on "Send SAF-T file“.
Enter your NIF, month and year emission. Subsequently, select the file in the "Choose File" and submit.
Confira todas as obrigações fiscais deste mês: