SAF-T Portugal: The Guide for Accountants
Who must submit, deadlines, how to generate the SAF-T file, and how to fix the most common errors.
What Is SAF-T?
SAF-T (Standard Audit File for Tax) is a standardised XML file containing a company's invoicing and accounting data in a format that the Portuguese Tax Authority (AT) can process automatically. In Portugal, the obligation to communicate invoice data to the AT via SAF-T has been progressively extended and now applies to the vast majority of companies.
Who Must Submit SAF-T?
All companies required to keep organised accounts with annual turnover above €200,000 are subject to SAF-T invoicing communication. Since 2024 the obligation has been significantly extended — consult your TOC to confirm the specific situation for your company or client.
Submission Deadlines
The SAF-T invoicing file must be communicated to the AT by the 5th of the month following the month it covers. There is also an accounting SAF-T with a different deadline — typically by 30 April of the following year for the prior year's accounts.
How to Generate the SAF-T File
The SAF-T file is generated by the invoicing or accounting software the company uses. Most AT-certified programs (Moloni, Primavera, PHC, etc.) have this functionality built in. The resulting file has a .xml extension and must be submitted via the Portal das Finanças.
Common Errors and How to Fix Them
The most common SAF-T errors are: invalid ATCUD codes (regenerate the invoice in certified software), mismatched totals (usually a rounding issue in the source system), and missing NIF references. The AT portal shows a detailed error list when a file fails validation — read each error code and fix the source data, then regenerate and resubmit.
Go Deeper
Guides, checklists, and workflows for accountants in Portugal
- SAF-T Portugal: Guide 2026
- How Accountants Can Automate Monthly SAF-T Submission
- Mandatory B2B E-Invoicing in Portugal 2026
- Year-End IES/SAF-T Reconciliation in Portugal
- PEPPOL in Portugal: What It Means for Accountants
- Reconciling e-Fatura with Client Books
- Monthly Close Checklist for Portuguese Accountants
- ATCUD and QR Codes on Invoices: Accountant Processing
Frequently Asked Questions
What happens if you don't submit SAF-T on time?
Failing to submit the SAF-T within the deadline constitutes a tax infraction and can result in fines. The amount depends on company size and whether it is a repeat offence, ranging from €375 to €22,500 for legal entities.
Does SAF-T replace real-time invoice communication?
No. Invoice communication to the AT (e-Fatura) happens in real time or by the 5th of the following month. SAF-T is an aggregated file that complements that communication — it does not replace it.
Can SAF-T be submitted manually or does it have to be automatic?
It can be done manually via the Portal das Finanças (by uploading the XML file) or automatically through AT-certified software with AT integration. For clients with high volume, automation reduces errors and saves time.
Does Faturiza export SAF-T?
Faturiza is building native SAF-T export — available Q3 2026. All processed invoice data is stored with the fields required for a full SAF-T export once the feature ships.
What is the difference between invoicing SAF-T and accounting SAF-T?
The invoicing SAF-T contains sales documents issued by the company. The accounting SAF-T contains accounting entries. They have different deadlines and formats — the invoicing SAF-T is monthly, the accounting SAF-T is annual.
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