Certificate

SAF-T(PT) (Standard Audit File for Tax Purposes – Portuguese version) is a standardized file (in XML format) with the aim of allowing easy export, at any time, of a predefined set of accounting, invoicing records , of transport documents and receipts issued, in a readable and common format, regardless of the program used, without affecting the internal structure of the program's database or its functionality.
The adoption of this model provides companies with a tool that allows them to satisfy the requirements for providing information to inspection services, shareholders, internal or external auditors and auditors.
The standardized format facilitates the extraction and processing of information, avoiding the need for auditors to specialize in different systems, simplifying procedures and encouraging the use of new technologies.
The SAF-T(PT) file is intended to facilitate the collection of relevant tax data in electronic format by tax inspectors/auditors, as support for taxpayers' tax declarations and/or for the analysis of accounting records or other records with tax relevance.
Ordinance_321A_2007.pdf, of March 26, establishes that all IRC taxpayers who carry out, primarily, an activity of a commercial, industrial or agricultural nature and who organize their accounting using computerized means are obliged to produce a file , in accordance with the data structure published in the annex to the ordinance and whenever requested by the inspection services, within the scope of their competences.
The provisions of Ordinance No. 321-A/2007 apply, in relation to invoicing systems, to operations carried out from January 1, 2008 and, in relation to accounting systems, to records corresponding to the years 2008 and following.
All certified programs must export the SAF-T(PT) XML file for the purpose of validating signatures, so IRC and IRS taxpayers who use certified programs are required to export the aforementioned file for invoicing.
Ordinance No. 1192/2009, of October 8th, made the 1st amendment to the annex of Ordinance No. 321-A/2007, of March 26th, with effect on 01/01/2010, and established a new data structure and corresponding XSD file.
Ordinance no. 160/2013, of April 23, made the 2nd amendment to the annex of Ordinance no. 321-A/2007, of March 26, with effect on 07/01/2013, and established a new data structure and corresponding XSD file.
Ordinance no. 274/2013, of 21 August, made the 3rd amendment to the annex of Ordinance no. 321-A/2007, of 26 March, with effect on 01.10.2013, and established a new data structure and corresponding XSD file. - (NEW)
Simplified Invoice
On August 24, 2012, decrees-law No. 197/2012 and 198/2012 were published, which introduce changes in terms of VAT with regard to the issuance of simplified invoicing. These changes take effect from January 1, 2013. It was introduced in art. 40th of CIVA a new concept of simplified invoicing that replaces the previous concept of “sales receipt” and exemption from invoicing.
Simplified invoicing replaces the issuance of invoices provided for in art. 29.o as the requirements set out in art. 36th of CIVA (Deadline for issuing and formalities of invoices). No. 5(a) of the aforementioned article 36 of the CIVA specifies, in particular, the elements to be included in the invoice.
Article 36. CIVA – Issuance deadline and invoice formalities
1 – The invoice referred to in paragraph b) of paragraph 1 of article 29 must be issued:
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
a) no later than the 5th working day following the moment on which the tax is due in accordance with article 7;
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
b) no later than the 15th day of the month following that in which the tax is due in accordance with article 7, in the case of intra-community supplies of services that are taxable in the territory of another Member State as a result of the application of the provisions in point a) of paragraph 6 of article 6;
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
c) on the date of receipt, in the case of payments relating to a transfer of goods or provision of services not yet carried out, as well as in the case where the payment coincides with the moment in which the tax is due under the terms of article 7. .
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
2 – In cases where the issuance of global invoices is used, their processing cannot exceed five working days after the end of the period to which they relate.
3 – Invoices are replaced by return slips or notes, in the case of returns of goods previously transacted between the same people, and their issuance must take place no later than the 5th working day following the date of return.
Value Added Tax Code
PwC 36
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
4 – The documents referred to in the previous numbers must be processed in duplicate, with the original going to the customer and the copy going to the supplier's file.
5 – Invoices must be dated, numbered sequentially and contain the following elements:
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
a) the names, companies or company names and the registered office or domicile of the supplier of goods or service provider and the recipient or acquirer, as well as the corresponding tax identification numbers of the taxable persons;
b) the quantity and usual denomination of the goods transmitted or services provided, specifying the elements necessary to determine the applicable rate; packaging not actually transacted must be separately indicated and with express mention that its return has been agreed;
c) the price, net of tax, and other elements included in the taxable value;
d) the applicable rates and the amount of tax due;
e) the justification for not applying the tax, if applicable;
f) the date on which the goods were made available to the purchaser, on which the services were performed or on which payments were made prior to carrying out the operations, if this date does not coincide with the date on which the invoice was issued.
If the operation or operations to which the invoice relates include goods or services subject to different tax rates, the elements mentioned in subparagraphs b), c) and d) must be indicated separately, according to the applicable rate.
6 – Return slips or notes and other invoice rectification documents must contain, in addition to the date and sequential numbering, the elements referred to in paragraph a) of the previous number, as well as the reference to the invoice to which they relate and the mentions which are subject to changes.
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
7 – Documents issued for operations assimilated to transfers of goods by paragraphs f) and g) of paragraph 3 of article 3 and provision of services by paragraphs a) and b) of paragraph 2 of article 4 must mention only the date, nature of the operation, taxable value, applicable tax rate and amount thereof.
8 – The Minister of Finance may, in relation to taxable persons who transmit goods or provide services that, by their nature, prevent compliance with the deadline set out in paragraph 1, determine longer invoicing deadlines.
9 – In the case of taxable persons who do not have a registered office, permanent establishment or domicile in national territory, who have appointed a representative in accordance with article 30, the invoices issued, in addition to the elements provided for in paragraph 5, must also contain the name or company name and the registered office, permanent establishment or domicile of the representative, as well as the respective tax identification number.
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
10 – Invoices may, subject to acceptance by the recipient, be issued electronically provided that the authenticity of their origin, the integrity of their content and their readability are guaranteed through any management controls that create a reliable audit trail , these requirements being considered met if adopted, in particular, an advanced electronic signature or an electronic data exchange system.
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
11 – The preparation of invoices by the purchaser of goods or services is subject to the following conditions:
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
a) the existence of a prior agreement, in written form, between the taxable person transmitting the goods or providing the services and the purchaser or recipient of the same;
b) the purchaser proves that the person transferring the goods or providing the services was aware of the issuance of the invoice and accepted its contents;
c) contain the mention “self-invoicing”.
(Added by Decree-Law no. 197/2012, of August 24th. Entering into force from January 1st, 2013)
12 – Without prejudice to the provisions of the previous paragraph, the preparation of invoices by the purchasers of goods or services themselves or by third parties who do not have a registered office, permanent establishment or domicile in any Member State is subject to prior authorization from the Tax and Customs Authority, which may establish specific conditions for its implementation.
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
13 – In the situations provided for in subparagraphs i), j) and l) of paragraph 1 of article 2, as well as in other situations in which the recipient or purchaser is the tax debtor, the invoices issued by the transferor of goods or provider services must contain the expression “VAT – reverse assessment”.
(As amended by Decree-Law No. 197/2012, of August 24th. Entering into force on January 1st, 2013)
Value Added Tax Code
PwC 37

14 – In invoices processed through computer systems, all mandatory mentions, including the name, company or company name and tax identification number of the acquiring taxpayer, must be inserted by the respective invoicing program or computer equipment.
(Added by Decree-Law no. 197/2012, of August 24th. Entering into force from January 1st, 2013)
15 – Indication on the invoice of the identification and address of the acquirer or recipient who is not a taxable person is not mandatory on invoices with a value of less than €1,000, except when the acquirer or recipient requests that the invoice contain these elements.
(Added by Decree-Law no. 197/2012, of August 24th. Entering into force from January 1st, 2013)
16 – The indication on the invoice of the tax identification number of the non-taxable purchaser or recipient is always mandatory when requested.
(Added by Decree-Law no. 197/2012, of August 24th. Entering into force from January 1st, 2013)
Transmission of Inventory to the Tax Authority
Who is covered by this obligation?
This measure covers all natural or legal taxpayers who:
Have their headquarters, permanent establishment or tax domicile in Portuguese territory;
They are obliged to prepare an inventory;
In the previous year, they had a turnover of more than 100 thousand euros.
Companies with a turnover in the previous year equal to or less than 100 thousand euros are excluded from this obligation.
Can I communicate my inventory with Gestix?
All new Gestix editions have Inventory in a compatible format ready to transmit to AT.
As it is easy to import inventory from other applications into Gestix, many companies choose to switch now to the new Gestix and have peace of mind regardless of the number of items and movement involved.
Users of Gestix editions with warehouse management (Gestix Classic and higher) and who have their annual support plan up to date have access to software updates to meet new requirements. If you are not in these conditions, contact us for special upgrade conditions.
The deadline for reporting inventories ends on January 31st, don't take any risks and upgrade to the new Gestix editions now.
O prazo de comunicação de inventários termina no dia 31 de janeiro, não corra riscos e faça já o upgrade para as novas edições Gestix.