Flash News NA 2025/09/04
Accounting in Portugal with SAP: Challenges and Opportunities for the External Accountant

SAP is one of the most widely used management software solutions globally. However, when implemented by Portuguese companies, it presents specific challenges for external accountants. This article explores the role of certified accountants in SAP-based accounting, operational difficulties, and the added value they bring to companies.

1. What is SAP?

SAP (Systems, Applications and Products in Data Processing) is an ERP (Enterprise Resource Planning) system that integrates various business areas – such as finance, HR, logistics, and accounting – into a single platform. In Portugal, it is mostly used by medium and large companies.

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2. Accounting with SAP and the Role of the External Accountant

Accounting through SAP requires deep knowledge of both the Portuguese accounting standards (SNC) and the SAP system's internal logic. In this context, the external accountant must:

• Ensure compliance with legal and tax requirements;

• Validate and interpret automatically generated accounting entries;

• Prepare and submit the SAF-T (PT) file to the Tax Authority;

• Review entries and provide technical clarification to the client;

• Support integration with the IES and other tax obligations.
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3. Advantages of the External Accountant's Involvement

Despite the system's complexity, the external accountant adds value in several areas:

• Ensures compliance with the SNC and national tax laws;

• Detects inconsistencies in internal SAP processes;

• Provides strategic support by critically analysing accounting data;

• Offers an independent perspective on internal operations;

• Helps safeguard the company in the event of tax audits.
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4. Common Challenges for the External Accountant

The main challenges include:

• Limited system access and reliance on internal staff to collect data;

• Lack of specific training in SAP’s accounting module;

• Communication gaps between technical and financial teams;

• Interpreting automated entries that follow non-standard accounting logic;

• Balancing legal deadlines with the system’s complexity.

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Conclusion:

SAP-based accounting demands greater adaptability, analytical skills, and communication from the external accountant. Still, their role is crucial for ensuring compliance, accuracy, and added value.

At Nominaurea, we support certified accountants and companies in working effectively with SAP. If your company uses SAP and needs specialised technical and fiscal assistance, contact us today.