Portugal's 2027 State Budget bill would delay the SAF-T (PT) accounting file to 2028 periods — a bill, not yet law
This change is proposed and is not law. The rules below describe what would change if it is adopted.
This page records one dated change. For the rules in Portugal as they stand today, see the Portugal guide →
- Jurisdiction
- Portugal
- Tax
- VAT / accounting reporting
- Change type
- Compliance
- Status
- Proposed
- Impact
- Watch
- Announced
- 8 October 2026
- Effective
- 1 January 2027
- Authority
- Assembleia da República
- Systems
- ERP, Reporting
- Verified
- Fetched from official source · high confidence
Portuguese businesses obliged to submit the SAF-T (PT) accounting file, and their accounting software providers.
No action - monitoring only; SAF-T (PT) accounting submission start would move to 2028 periods if the budget passes unchanged.
ERPReporting
Article 77(2) of the Government's State Budget bill for 2027 (Proposta de Lei n.º 110/XVII/2.ª, entered in Parliament 8 October 2026; general debate 27-28 October, final vote scheduled 24 November) provides that submission of the SAF-T (PT) accounting file under Portaria n.º 31/2019 applies to periods of 2028 and following, to be filed in 2029 or later periods. The bill enters into force on 1 January 2027 if approved. Companion to the PDF-invoice transition already recorded in pt-oe2027-pdf-invoices-accepted-2027.
What changed in detail
This is not law yet. Article 77(2) of the Government’s State Budget bill for 2027 (Proposta de Lei n.º 110/XVII/2.ª) was entered in Parliament on 8 October 2026. The general debate is scheduled for 27 and 28 October and the final vote for 24 November 2026. The bill enters into force on 1 January 2027 if approved.
Article 77(2) provides that submission of the SAF-T (PT) accounting file under Portaria n.º 31/2019 of 24 January applies to periods of 2028 and following, to be filed in 2029 or later periods. It is a companion to the PDF-invoice transition already recorded in the earlier record on accepting PDF invoices.
What it means
If the budget passes unchanged, the start of SAF-T (PT) accounting submission would move to 2028 periods. Businesses and software providers should not stop preparing, but can plan on that later start once the budget is voted. Budget articles are sometimes amended in committee, so confirm against the published law.
Proof
2 - A submissão do ficheiro SAF-T (PT) relativo à contabilidade, nos termos definidos pela Portaria n.º 31/2019, de 24 de janeiro, é aplicável aos períodos de 2028 e seguintes, a entregar em 2029 ou em períodos seguintes.2 - Submission of the SAF-T (PT) file relating to accounting, under the terms defined by Portaria No. 31/2019 of 24 January, applies to periods of 2028 and following, to be delivered in 2029 or in following periods.
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