Government postpones again obligation to deliver SAF-T file from accounting

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Briefings

Portuguese government plans to delay the mandatory submission of the SAF-T accounting file until 2029 and extend the acceptance of PDF invoices until the end of 2027, as outlined in the 2027 State Budget proposal. This decision follows a long-standing trend of postponing these requirements, with the Ministry of Finance stating that the transition to electronic invoicing involves adaptation costs that justify the current approach. The SAF-T file, which consolidates all financial data, is currently required for accounting periods starting in 2028, while PDF invoices remain legally acceptable for fiscal purposes.

Key points

The State Budget 2027 proposal delays the mandatory submission of the SAF-T accounting file until 2029, with the current period starting in 2028.

PDF invoices remain legally acceptable for fiscal purposes until the end of 2027, despite the technical classification of email-based PDFs as non-electronic invoices.

Context

In Portugal, the mandatory submission of the SAF-T accounting file and the acceptance of PDF invoices have been repeatedly postponed. The Ministry of Finance argues that adapting to electronic invoicing requires significant costs, which justifies maintaining the current rules. This decision aligns with previous requests from accountants to stabilize fiscal legislation.

Limitations

The evidence is limited to the State Budget 2027 proposal and a single quote from the Finance Minister. The document does not specify the exact timeline for the SAF-T file's implementation beyond the stated dates, nor does it provide details on the specific costs of adapting to electronic invoicing.

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