- Full migration of accounting records
When switching accounting systems during a tax period, it is mandatory to migrate all accounting entries from the previous system.
Importing only balances from a specific month is not compliant.
Example:
If the change happens in March 2027, and the tax period matches the calendar year, the new software must contain all transactions from 1 January 2027 to 31 March 2027 to ensure the SAF-T (PT) for 2027 includes all records.
- Opening balances in December of the previous year
Opening balances must be created in December 2026, ensuring the opening balances on 01/01/2027 match the previous year-end closing balances.
This is a mandatory SAF-T (PT) validation rule.
- Prohibition on creating opening balances through standard journal entries
Opening balances may not be recorded as standard accounting entries in month 0 or month 1, as these would be exported to the SAF-T as Transactions in Table 3 – GeneralLedgerEntries.
- Correct fields for opening balances
Opening balances must be inserted in the Table 2.1 – GeneralLedgerAccounts fields:
- OpeningDebitBalance
- OpeningCreditBalance
- Software tools and procedures
Accounting programs typically provide dedicated tools, such as:
- A specific “Opening” journal, or
- Internal procedures designed to create opening balances
Both are acceptable if they comply with SAF-T rules.
- Official documentation
Full technical specifications are available in the SAF-T (PT) manuals:
Conclusion
Changing accounting software requires full technical compliance and meticulous migration of all accounting data. Ensuring correct opening balances and complete transaction migration is essential to avoid SAF-T inconsistencies.
Nominaurea can support clients throughout this transition — from technical assessment and migration to SAF-T validation and implementation of compliant accounting procedures.
