Electronic invoicing guide
Portugal

Since January 2013, on a monthly basis and by the 12th day after the end of each month, all resident taxpayers must send to the Portuguese tax administration, the data of all invoices issued (B2B, B2C or B2G; domestic, intra-EU or extra-EU transactions; including simplified invoices, debit notes and credit notes). Invoice data are submitted through a structured (XML) file based on the SAF-T(PT). Alternatively, data may be submitted in real time via web-services. In this case, the software used by taxpayers must be certified by the tax authority. For micro businesses, the option of direct insertion of invoice data in the tax administration’s web portal is also available. 

The Portuguese tax administration has established that the declaration of SAF-T accounting files will be mandatory beginning in 2025. SAF-T (Standard Audit File for Tax) is a data file based on the XML standard used internationally for the electronic exchange of fiscal information. SAF-T reporting is a specific form of DRRs based on the OECD’s standard. The standard was developed for tax audit purposes and can include information on direct and indirect taxes as well as accounting data; it can be tailored to single countries via national specifications. A number of Member States adapted and then mandated a SAF-T standard as the format for filing taxes and conducting audits.