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Portugal

Tax information in Portugal

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In 2008, with the objective of achieving a more efficient tax inspection and reducing the effort by using technological tools, it was introduced the obligation of exporting a Standard Audit File for Tax purposes (SAFT-PT) for entities with head office or permanent establishment in Portugal liable to Corporate income Tax.

SAFT-PT has been designed to allow Portuguese Tax & Customs Authorities (PTCA) to access to data in an easy, and in a standard format which increases the effectiveness of the tax inspection and simultaneously reduces the costs associated with the standardization of the information.

Obligation to submit in a monthly basis, in PTCA website, the billing documents issued, through the SAFT-PT file or web service.

Obligation to communicate the transport documents prior to the beginning of the transport, through web service or SAFT-PT file.

2013 (October) Monthly submission of the issued receipts on the PTCA website Obligation to communicate the issued receipts by and to taxpayers which comply with VAT cash accounting scheme, through web service or SAFT-PT file.

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