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?
Anyone who issues invoices in Portugal for VAT-taxable operations, companies and sole traders alike, must communicate those invoices to AT every month, by webservice, SAF-T (PT) file upload or direct entry on the Portal das Finanças. Documents issued on the Portal das Finanças itself are excluded. Check with your Contabilista Certificado which channel applies to 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, which is not yet submitted to AT: under the 2026 State Budget Law, submission applies to periods from 2027 onward, filed in 2028 alongside the IES annual return (due 15 July). The 2027 State Budget proposal would postpone it again, so check the current date on the Portal das Finanças.
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 communicate invoice data on time (including the billing SAF-T upload) is a serious administrative offence, punishable by a fine of €200 to €10,000 (RGIT art. 117(9)). For legal entities, the minimum and maximum limits are doubled (RGIT art. 26(4)).
How does SAF-T relate to e-Fatura invoice communication?
Uploading the monthly SAF-T (PT) billing file is one of the legal ways to communicate invoices to AT, alongside real-time webservice communication and direct entry on the Portal das Finanças (DL 198/2012, art. 3). Whichever channel you use, the deadline is the 5th of the month following issue. That communication is what feeds e-Fatura.
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 exports structured data for your accounting software: every processed invoice is stored with the supplier NIF, date, amounts and VAT breakdown, ready to import. Faturiza does not generate or submit the SAF-T file itself — that stays with your invoicing or accounting software.
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. The invoicing SAF-T is communicated monthly (by the 5th of the following month). The accounting SAF-T is not yet mandatory to submit: it is scheduled as an annual filing linked to the IES from the 2027 period (filed in 2028), with a further postponement proposed in the 2027 State Budget.
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