Is it possible to send the SAF-T File after the deadline?
Sending the SAF-T file after the deadline is feasible, yes. On the other hand, late submission of the SAF-T will result in fines. A fine of between 450,00 and 22.500,00 euros will be paid if invoices and other documents issued by sending SAF-T 1.04 are not communicated by the deadline.
Note: In cases of negligence as well as for legal entities, the values listed apply. In the event of fraud or tax offenses committed by natural persons, different amounts of fines may apply.
When is the SAF-T submission deadline?
According to Article 3rd of Decree Law No. 198/2012, the SAF-T delivery deadline from 2023 to 2019 is the fifth day of the subsequent month. For instance, by November 5 of the same year, the SAF-T for the month of October must be turned in.
SAF-T PT: What is it?
It is a standard file that lets you export records for a given tax year. Following the July 2017 modifications, version SAF-T PT 1.04 of this file needs to be submitted to the Tax Authority. Every document that the business issues is exported:
Proforma invoices, receipt invoices, streamlined invoices, and invoices;
Acknowledgments; Order, Debit, Credit, and Return Notes;
Transport and shipping notes;
Consignment and own asset movement guides;
spending plans;
service documentation
Table queries.
Who has to deliver the SAF-T?
Businesses operating in Portuguese territory that engage in commercial, industrial, or agricultural operations are required to submit the SAF-T to the Finance Department. There are several ways to send the SAF-T file:
Document exchange in real time;
SAF-T sent automatically each month;
SAF-T file exported for delivery to the Finance Portal.
How to Validate SAF-T?
Well, you can, use the Tax Authority's SAF-T validator. The online version is not currently available, but it is possible to obtain the offline validator . To access the AT SAF-T Validator you need:
Access the Finance Portal;
Enter your data;
Download the official SAF-T Validator;
Select the Option “Local Validation Application, from the data structure of Ordinance No. 302/2016, of December 2.”
For more information, please contact us.
(Author)
Raj Don
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