SAF-T (PT) is the Portuguese Standard Audit File for Tax: XML exports of accounting, invoicing, transport document and receipt records, created by Portaria 321-A/2007. Structure 1.04_01 comes from Portaria 302/2016. Article 5 applies that structure from 1 July 2017, separately from the ordinance's general start on 1 January 2017. Opening SAF-T (PT) files in Klarbon is planned, not available yet.
What is in a SAF-T (PT) file?
| Part | Holds |
|---|---|
| Header | the company, its tax number, the period, the software that made the file |
| Master files | accounts, customers, suppliers, products, tax table |
| General ledger entries | the accounting journals |
| Source documents | invoices, transport documents and receipts |
| Property | Value |
|---|---|
| Authority | Autoridade Tributária e Aduaneira (AT) |
| Current structure | 1.04_01, Portaria 302/2016, from 1 July 2017 |
| Syntax | XML, validated against the AT's XSD |
| Who | corporate income tax payers in commercial, industrial or agricultural activity that keep their accounts by computer, and every certified invoicing program |
All certified invoicing programs must export SAF-T (PT) so that their document signatures can be checked. The AT publishes each data structure with its XSD and validation applications (AT).
SAF-T (PT) and e-invoices
SAF-T (PT) is an export of records for the tax authority. See CIUS-PT for public-sector e-invoices and ATCUD for the Portuguese document code. The OECD design behind SAF-T is explained under Standard Audit File for Tax.
What does Klarbon do with SAF-T (PT)?
Opening SAF-T (PT) files to show their records is planned, not available yet. Klarbon does not create SAF-T (PT) files or certify invoicing software.
Related
Frequently asked questions
What is the SAF-T (PT) file?
The Portuguese version of the Standard Audit File for Tax, an XML file in which accounting and invoicing software exports a predefined set of accounting, invoicing, transport document and receipt records for the tax authority.
Which SAF-T (PT) version is current?
Data structure version 1.04_01, set by Portaria 302/2016 of 2 December and applied from 1 July 2017. Earlier structures, 1.01_01 to 1.03_01, belong to earlier ordinances.
How do I validate a SAF-T (PT) file?
The tax authority publishes the XSD for each version and lists validation applications. Its page offers a local validator for 1.04_01 and online validators for older structures.
Can I convert a SAF-T (PT) file to Excel?
Not with Klarbon today. Opening SAF-T (PT) files is planned. Your accounting software or the tax authority's validation tools are the way to inspect one now.
Sources
- Portaria 302/2016, Article 5: data structure applies from 1 July 2017 (PDF, in Portuguese) info.portaldasfinancas.gov.pt
- Autoridade Tributária e Aduaneira, SAF-T (PT): Portuguese version (in Portuguese) info.portaldasfinancas.gov.pt