Electronic models with SAFT-PT

Portugal manages electronic models for VAT returns, transport documents and e-Accounting

SAF-PT for invoices and e-Accounting in Portugal

The Portuguese Directorate General for Taxation (DGCI) launched an electronic submission project for invoices, freight documents and accounting movements in the SAF-T format in 2008. The final extension awarded by the tax and customs authority to migrate to the SAF-T (PT) electronic system ended in December 2014. There are three documents which must be sent electronically to the Portuguese tax authority.

e-Accounting

e-Accounting

e-VAT returns

e-VAT returns

e-Transport

e-Transport

e-Accounting in Portugal

Since 1 July 2018, internal systems have had to be able to log the information needed to generate the accounting file so that companies can declare all their accounting movements to the tax authority electronically in SAF-T (PT) format. The statement can be submitted on a monthly or yearly basis.

The new SAF-T accounting file must necessarily include the following control fields:

  • List of items 
  • List of customers  
  • List of suppliers  
  • VAT systems  
  • Accounting movements
  • Chart of accounts

Electronic VAT returns in Portugal

Electronic VAT returns in Portugal were made compulsory in April 2014.

e-VAT declarations in SAF-T (PT) format must be filed before the 25th day of each month.

The authorities make it compulsory for files to be generated sequentially and undergo an encryption process whereby the digital signature of the previous invoice is implemented as a system to control the file generation process.

e-Transport documents in Portugal

VAT taxpayers must report transport documents to the Portuguese tax and customs authority before shipping goods.

To deliver on this process, the EDICOM solution automates real-time data issue with the tax authority through a web service which issues the authorisation code.

The solution receives the code automatically and integrates it with the transport document. The code enables the goods to be moved.

EDICOM SAFT-PT certified solution

Invoicing systems, transport documents and e-accounting for companies that operate under a Portuguese business name must be certified by the Directorate General for Taxation (DGCI).

The EDICOM solution for issuing e-Invoices in Portugal is DGCI audited and certified in accordance with the requirements of Decrees 363/2010 and 340/2013, establishing the certification requirements of invoicing software.

It also provides an electronic archiving system to archive documents for the 10 years required by the Portuguese authorities with maximum security and integrity guarantees.

VAT Compliance White Paper

The Global VAT Compliance Expert Analysis (available in English and Spanish) is a resource designed for companies operating in several countries or planning to do so. Through it, you can find out how the indirect tax VAT works, how it is regulated and what its implications are both for companies and tax authorities.

Do you need to send VAT reports to different countries?

Hungary: Real Time Invoice Reporting since 1 July 2018

Spain: Immediate submission of VAT books since 1 July 2017

Poland: VAT returns using the JPK_VAT file

UK: VAT books archiving and sending as of 1 April 2019