SAF-T
SAF-T (PT) · Standard Audit File for Tax
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A standardized XML file containing all of a business's transaction data for a period. Certified invoicing software in Portugal generates SAF-T files for audit purposes. The Portuguese version is SAF-T (PT), based on the OECD standard.
SAF-T stands for Standard Audit File for Tax. It's a structured XML file that captures all your invoicing and transaction data in a standardized format that tax authorities can read and process.
In Portugal, the standard is SAF-T (PT), Portugal's national version of the OECD standard.
Why it exists
Tax authorities can't audit every business manually. SAF-T creates a consistent format that makes automated or targeted audits faster. Instead of requesting physical invoices or proprietary database exports, an auditor can request a SAF-T file and know exactly what structure they'll get.
For businesses and freelancers, the practical implication is that your invoicing software needs to be able to generate a SAF-T file on demand. AT-certified software does this as a built-in feature.
Do freelancers actually need to deal with SAF-T?
For most freelancers on the simplified regime, SAF-T comes up in two situations:
1. Tax audit. If you're ever audited, AT may request your SAF-T file. Having certified software means the file can be generated immediately. This is uncommon but good to be prepared for.
2. Software migration. If you switch invoicing software, the new system can import your history via SAF-T, so you don't lose your invoice records and can maintain document series continuity.
Day-to-day, you don't submit SAF-T files on a regular basis. The ongoing obligation is monthly AT communication (sending invoice metadata to AT by the 12th of the following month), which is separate and handled automatically by certified software.
SAF-T faturação vs SAF-T contabilidade
Portugal has two distinct SAF-T formats:
SAF-T faturação covers invoicing and sales: invoices issued, clients, products, tax amounts. This is what solo entrepreneurs need to care about.
SAF-T contabilidade covers full accounting entries, debit/credit journal entries, the complete accounting ledger. This version has been deferred to 2028 for most businesses. Simplified regime freelancers with no organized accounting aren't affected.
How Descodify handles SAF-T
Descodify generates SAF-T (PT) files from your invoice data. If you ever need a file (for an auditor, your accountant, or a software migration) the export is available from your account. The AT-certified invoicing system ensures the data in the file matches exactly what was communicated to AT.
Frequently asked questions
What is a SAF-T file?
SAF-T (Standard Audit File for Tax) is a structured XML file that contains a complete record of your business transactions (invoices issued, clients, products, tax amounts) in a standardized format that tax authorities can read. In Portugal, the format is SAF-T (PT). Certified invoicing software generates this file from your invoice data.
Does a freelancer on the simplified regime need to submit a SAF-T file?
Usually no, not as an ongoing obligation. SAF-T files are primarily used in two situations: if you're asked for one in a tax audit, or if you're migrating to a new invoicing software and need to transfer your invoice history. Some accountants request SAF-T files from clients to import data into their accounting systems.
Is SAF-T the same as AT invoice communication?
No. Monthly AT invoice communication (required by the 12th of the following month) is a separate obligation, it sends invoice metadata to AT via SOAP web service or direct portal input. SAF-T is a more comprehensive audit file used for inspection purposes. If you use certified software like Descodify, both are handled automatically.
What is SAF-T contabilidade vs SAF-T faturação?
There are two types: SAF-T faturação covers invoicing and sales data, this is what freelancers and small businesses typically deal with. SAF-T contabilidade covers full accounting entries (debit/credit ledgers). The contabilidade version has been deferred until 2028. For simplified regime freelancers, only the faturação version is relevant.
Related terms
AT Code Unique Document: the unique identifier required on every invoice and receipt in Portugal, combining a validation code from the tax authority with a sequential number.
FaturaInvoiceA formal invoice issued through certified software or the AT portal. For solo entrepreneurs on the simplified regime, income tax and Social Security remain cash-basis (tied to payment) regardless of when the invoice is issued.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.