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. The Portuguese format is SAF-T (PT).
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 SAF-T format.
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 proprietary database exports, every file arrives in a structure the authority already knows.
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?
On the monthly route, yes. Every invoice you issue has to be communicated to the AT, and there are two channels for that one obligation. Certified software either sends each invoice in real time (webservice), or produces the billing SAF-T file that you or your accountant upload to the Portal das Finanças each month, by day 5 of the following month. Which channel you are on depends on your tool and plan, and the real-time webservice is often a paid tier.
The other place SAF-T comes up is 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.
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 applies to periods from 2027, with the first file delivered in 2028. Simplified regime freelancers with no organized accounting aren't affected.
How Descodify handles SAF-T
Descodify's invoicing is being built to generate SAF-T (PT) files from your invoice data, so you can hand one to your accountant or a new invoicing tool. Invoicing is not open to everyone yet.
Perguntas frequentes
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?
It depends on the channel. The obligation is to communicate every invoice to the AT, and there are two ways to do it. Certified software either sends each invoice in real time, or you or your accountant upload the billing SAF-T file to the Portal das Finanças every month, by day 5 of the following month. On the real-time route you never touch the file.
Is SAF-T the same as AT invoice communication?
Not exactly. Invoice communication is the obligation, and SAF-T is one of the two ways to meet it. On the monthly route, the SAF-T upload is the communication, due by day 5 of the following month. On the real-time route, a webservice communicates each document as it is issued. Certified software offers both, and the real-time webservice is often a paid tier.
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 applies to periods from 2027, with the first file delivered in 2028. For simplified regime freelancers, only the faturação version is relevant.
Termos relacionados
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.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified IRS regime for self-employed individuals, where taxable income is calculated using fixed coefficients applied to gross revenue. Companies have a separate simplified regime under IRC.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.