{"id":4371,"date":"2025-12-16T11:32:23","date_gmt":"2025-12-16T11:32:23","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4371"},"modified":"2025-12-16T12:29:56","modified_gmt":"2025-12-16T12:29:56","slug":"portugal-changing-accounting-software-and-saf-t-pt-key-obligations-and-technical-requirements","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/portugal-changing-accounting-software-and-saf-t-pt-key-obligations-and-technical-requirements\/","title":{"rendered":"Portugal &#8211; Changing Accounting Software and SAF-T (PT): Key Obligations and Technical Requirements"},"content":{"rendered":"<ol>\n<li><strong> Full migration of accounting records<\/strong><\/li>\n<\/ol>\n<p>When switching accounting systems during a tax period, it is mandatory to migrate <strong>all accounting entries<\/strong> from the previous system.<\/p>\n<p>Importing only balances from a specific month <strong>is not compliant<\/strong>.<\/p>\n<p><strong>Example:<\/strong><\/p>\n<p>If the change happens in March 2027, and the tax period matches the calendar year, the new software must contain all transactions <strong>from 1 January 2027 to 31 March 2027<\/strong> to ensure the SAF-T (PT) for 2027 includes all records.<\/p>\n<ol start=\"2\">\n<li><strong> Opening balances in December of the previous year<\/strong><\/li>\n<\/ol>\n<p>Opening balances must be created in <strong>December 2026<\/strong>, ensuring the opening balances on <strong>01\/01\/2027<\/strong> match the previous year-end closing balances.<\/p>\n<p>This is a <strong>mandatory SAF-T (PT) validation rule<\/strong>.<\/p>\n<ol start=\"3\">\n<li><strong> Prohibition on creating opening balances through standard journal entries<\/strong><\/li>\n<\/ol>\n<p>Opening balances <strong>may not<\/strong> be recorded as standard accounting entries in month 0 or month 1, as these would be exported to the SAF-T as <em>Transactions<\/em> in <strong>Table 3 \u2013 GeneralLedgerEntries<\/strong>.<\/p>\n<ol start=\"4\">\n<li><strong> Correct fields for opening balances<\/strong><\/li>\n<\/ol>\n<p>Opening balances must be inserted in the <strong>Table 2.1 \u2013 GeneralLedgerAccounts<\/strong> fields:<\/p>\n<ul>\n<li><strong>OpeningDebitBalance<\/strong><\/li>\n<li><strong>OpeningCreditBalance<\/strong><\/li>\n<\/ul>\n<ol start=\"5\">\n<li><strong> Software tools and procedures<\/strong><\/li>\n<\/ol>\n<p>Accounting programs typically provide dedicated tools, such as:<\/p>\n<ul>\n<li>A specific <strong>\u201cOpening\u201d journal<\/strong>, or<\/li>\n<li>Internal procedures designed to create opening balances<\/li>\n<\/ul>\n<p>Both are acceptable if they comply with SAF-T rules.<\/p>\n<ol start=\"6\">\n<li><strong> Official documentation<\/strong><\/li>\n<\/ol>\n<p>Full technical specifications are available in the SAF-T (PT) manuals:<\/p>\n<p><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/docs\/Portug_tax_system\/Documents\/Ordinance_No_302_2016_of_the_2nd_December.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/docs\/Portug_tax_system\/Documents\/Ordinance_No_302_2016_of_the_2nd_December.pdf<\/a><\/p>\n<p><strong>Conclusion<\/strong><\/p>\n<p>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.<\/p>\n<p><a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> can support clients throughout this transition \u2014 from technical assessment and migration to SAF-T validation and implementation of compliant accounting procedures.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1548,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[115,116,114,117,118,113],"class_list":["post-4371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-accounting-migration","tag-business-support","tag-digital-accounting","tag-financial-consulting","tag-professional-services","tag-saf-t-portugal"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4371","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=4371"}],"version-history":[{"count":2,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4371\/revisions"}],"predecessor-version":[{"id":4373,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4371\/revisions\/4373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/1548"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}