As outlined in the Draft State Budget Law published on 9 October 2024, the Portuguese Council of Ministers has decided to postpone the mandatory implementation of the transmission of the SAF-T accounting document.
The new mandatory transmission date is now set for 2026, a delay from the previously planned start date of 2025.
The change is detailed in Article 88, Point 2 of the Draft Budget Law.
The SAF-T (Standard Audit File for Tax) accounting document is a file format used for the exchange of accounting and tax information.
It follows an international standard and is required for the digital exchange of tax-related data between businesses and tax authorities.
This delay provides additional time for businesses and stakeholders to prepare for the transition to this mandatory system.
