Delivery by the 5th of each month for companies and the self-employed

With the introduction of the state budget, it was decided that the new date for submitting the SAF-T file in 2023 would be the following day 5th of each month.

This measure requires companies and self-employed workers to submit documents to the Tax Authority, via the SAF-T file by the 5th day of the month following its issue, from 2023 onwards.

Obligation extends to other EU member states

All those who are obliged to issue invoices or transactions subject to VAT are obliged to communicate the details of the invoices to the Tax Authority. This obligation also includes those who are established in another member state or third countryprovided that the operations involve consumers located in Portugal.

The communication to the AT must be made even without having issued documents

Even if you haven't issued any documents during a given month, you must now communicate this information to the AT via the tax portal.

Even so, for 2022 the date for submitting the SAF-T file to the AT remains the 12th of the month following the issue of the documents.

This new date follows on from the new invoicing rules introduced by the Decree-Law no. 198/2012, which establishes the control measures for issuing invoices and other tax-relevant documents, as well as their communication to the Tax Authority.