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Portugal annual VAT return and SAF-T requirements

  • Dec 13, 2018 | Richard Asquith

Portugal annual VAT return and SAF-T requirements

The Portuguese tax authorities have stated that the annual VAT return must be based on tax payers’ Standard Audit Files for Tax (SAF-T) submission. The requirement covers Annex A, accounting information, of the annual return.

The annual VAT return for 2018 is due by 15th July 2019.

SAF-T submissions are mandatory for all Portuguese resident tax payers. Non-residents are exempted. Portugal was the first EU country to adopt SAF-T in 2008. SAF-T is a standardised reporting format for the exchange of tax transaction data between businesses and the tax authorities. The format was developed by the OECD in 2005.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.