What is the Portuguese SAF-T(PT) requirement?
Effective: 2008-07-01 · Authority: AT (Autoridade Tributaria e Aduaneira)
SAF-T(PT) is Portugal's mandatory electronic accounting file format that businesses must submit to the AT (Autoridade Tributaria e Aduaneira). It covers invoice data, journal entries, and accounting records. Monthly SAF-T(PT) files containing sales invoice data must be submitted by the 12th of the following month.
Does Portugal require certified billing software?
Yes. Portugal requires businesses to use AT-certified billing software (software de faturacao certificado) to issue invoices. Certified software generates invoice QR codes and ATCUD codes (unique document codes) required for Portuguese invoices. Non-certified software cannot be used for invoicing, even for small businesses.
Frequently Asked Questions
- What is the ATCUD code on Portuguese invoices?
- ATCUD (Codigo Unico de Documento) is a unique document identifier required on all Portuguese invoices since January 2023. It is generated by certified billing software using a sequence number and a software validation code registered with the AT. The ATCUD enables real-time invoice verification.
- Is e-invoicing mandatory for all Portuguese businesses?
- All Portuguese businesses must use AT-certified billing software and comply with SAF-T(PT) reporting. Mandatory e-invoice exchange (structured format transmission to buyers) is required for B2G invoices. B2B structured e-invoicing is developing but not yet universally mandated.
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