{"id":4434,"date":"2025-12-23T12:07:53","date_gmt":"2025-12-23T12:07:53","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4434"},"modified":"2025-12-23T13:26:02","modified_gmt":"2025-12-23T13:26:02","slug":"extension-plazo-presentacion-saf-t-invoicing-portugal","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/extension-plazo-presentacion-saf-t-invoicing-portugal\/","title":{"rendered":"Extension of the Deadline for Submitting the December 2025 SAF-T Invoicing File in Portugal to 9 January 2026"},"content":{"rendered":"<p data-rm-block-id=\"block-1\"><strong>What is the SAF-T Invoicing File?<\/strong><\/p>\n<p data-rm-block-id=\"block-2\">The <strong>SAF-T invoicing file<\/strong> (Standard Audit File for Tax) is a standardised file containing all invoicing records of a company for a given month, including issued invoices, credit notes, receipts and other tax documents generated by certified invoicing systems. All entities subject to this obligation must submit the file monthly to the Portuguese Tax Authority.<\/p>\n<p data-rm-block-id=\"block-3\"><strong>SEAF Dispatch No. 166\/2025 \u2013 XXV<\/strong><\/p>\n<p data-rm-block-id=\"block-4\">At the end of 2025, the Secretary of State for Tax Affairs (SEAF) issued <strong>SEAF Dispatch No. 166\/2025 \u2013 XXV<\/strong>, determining the <strong>extension of the deadline for submitting the SAF-T invoicing file for December 2025<\/strong> to <strong>9 January 2026<\/strong>. This decision forms part of the tax authority\u2019s flexible approach to deadlines, aimed at facilitating compliance by companies and accountants.<\/p>\n<p data-rm-block-id=\"block-5\">Consult the full dispatch here:<\/p>\n<p data-rm-block-id=\"block-6\"><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/Despachos_SEAF\/Documents\/Despacho_SEAF_166_2025_XXV.pdf\" target=\"_blank\" rel=\"noopener\">https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/Despachos_SEAF\/Documents\/Despacho_SEAF_166_2025_XXV.pdf<\/a><\/p>\n<p data-rm-block-id=\"block-7\"><strong>Who is affected?<\/strong><\/p>\n<p data-rm-block-id=\"block-8\">\u2714 All entities required to submit the SAF-T invoicing file in Portugal.<\/p>\n<p data-rm-block-id=\"block-9\">\u2714 Companies that used certified invoicing software and issued documents in December 2025.<\/p>\n<p data-rm-block-id=\"block-10\"><strong>Why was the deadline extended?<\/strong><\/p>\n<p data-rm-block-id=\"block-11\">The extension recognises the accumulation of tax obligations at year-end and aims to mitigate operational constraints that may hinder compliance within the standard deadline.<\/p>\n<p data-rm-block-id=\"block-12\">It allows companies additional time to consolidate, validate and correct data prior to submission, reducing the risk of errors and non-compliance.<\/p>\n<p data-rm-block-id=\"block-13\"><strong>Practical Impact on Companies:<\/strong><\/p>\n<p data-rm-block-id=\"block-14\">\u27a1 More time to consolidate and validate tax data.<\/p>\n<p data-rm-block-id=\"block-15\">\u27a1 Reduced risk of submission errors and potential penalties.<\/p>\n<p data-rm-block-id=\"block-16\">\u27a1 Improved coordination between finance and accounting departments during a particularly demanding period.<\/p>\n<p data-rm-block-id=\"block-17\">However, the extension does not remove the obligation itself \u2014 it merely adjusts the <strong>compliance deadline<\/strong>, maintaining the requirement for monthly submission of the SAF-T file.<\/p>\n<p data-rm-block-id=\"block-18\"><strong>Conclusion:<\/strong><\/p>\n<p data-rm-block-id=\"block-19\">Extending the deadline for submitting the SAF-T invoicing file for December 2025 to <strong>9 January 2026<\/strong> represents a pragmatic measure to support companies and accountants in meeting a critical tax obligation.<\/p>\n<p data-rm-block-id=\"block-20\">By allowing additional time for submission, the Portuguese Tax Authority promotes better data quality and reduces compliance pressure at financial year-end.<\/p>\n<p data-rm-block-id=\"block-21\"><strong>How <a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> can support its clients:<\/strong><\/p>\n<p data-rm-block-id=\"block-22\"><strong><a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> <\/strong>provides specialised services to support companies throughout all stages of preparing and submitting the SAF-T file, including:<\/p>\n<p data-rm-block-id=\"block-23\">\u2714 Verification and validation of SAF-T files prior to submission.<\/p>\n<p data-rm-block-id=\"block-24\">\u2714 Monthly review and monitoring of invoicing data.<\/p>\n<p data-rm-block-id=\"block-25\">\u2714 Coordination between certified invoicing systems and tax authority requirements.<\/p>\n<p data-rm-block-id=\"block-26\">\u2714 Technical support and advisory services in case of questions or discrepancies.<\/p>\n<p data-rm-block-id=\"block-27\">\u2714 Preparation of internal tax compliance reports for audits and internal controls.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the SAF-T Invoicing File? The SAF-T invoicing file (Standard Audit File for Tax) is a standardised file containing all invoicing records of a company for a given month, including issued invoices, credit notes, receipts and other tax documents generated by certified invoicing systems. All entities subject to this obligation must submit the file [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4449,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[44],"class_list":["post-4434","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-nominaurea"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4434","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=4434"}],"version-history":[{"count":2,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4434\/revisions"}],"predecessor-version":[{"id":4436,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4434\/revisions\/4436"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/4449"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}