{"id":5196,"date":"2025-07-02T16:45:58","date_gmt":"2025-07-02T13:45:58","guid":{"rendered":"https:\/\/docnova.ai\/?p=5196"},"modified":"2025-08-11T15:36:40","modified_gmt":"2025-08-11T12:36:40","slug":"processus-saf-t-au-portugal","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/saf-t-process-in-portugal\/","title":{"rendered":"Processus SAF-T au Portugal"},"content":{"rendered":"

Le fichier d'audit standard \u00e0 des fins fiscales (SAF-T) deviendra obligatoire au Portugal, conform\u00e9ment \u00e0 la proposition de budget de l'\u00c9tat pour 2022. Les d\u00e9clarations SAF-T portugaises seront obligatoires pour toutes les entreprises. Dans cette situation avec celles qui existent d\u00e9j\u00e0, en place pour les entreprises non \u00e9tablies ayant un num\u00e9ro de TVA portugais et \u00e9mettant des factures avec TVA portugaise depuis le 1er juillet 2021. L'obligation SAF-T portugaise sera \u00e9galement due pour ces soci\u00e9t\u00e9s non r\u00e9sidentes d\u00e9j\u00e0 conformes \u00e0 l'obligation de logiciel agr\u00e9\u00e9.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Qu'est-ce que le fichier SAF-T Portugal ?<\/strong><\/p>\n\n\n\n

SAF-T (PT) (Fichier d'audit standard \u00e0 des fins fiscales \u2013 version portugaise) est un fichier standardis\u00e9 (au format XML) permettant une exportation ais\u00e9e, \u00e0 tout moment, d'un ensemble pr\u00e9d\u00e9fini de donn\u00e9es comptables et de facturation ou \u00e9quivalent, dans un format lisible et commun, ind\u00e9pendant du programme utilis\u00e9, sans affecter la structure interne de la base de donn\u00e9es du programme ni sa fonctionnalit\u00e9. L'adoption de ce mod\u00e8le fournit aux entreprises un outil qui leur permet de satisfaire aux exigences de fourniture d'informations aux services d'inspection, simplifiant les proc\u00e9dures et encourageant l'utilisation des nouvelles technologies. La g\u00e9n\u00e9ration du fichier par les syst\u00e8mes d'information couvre toujours une certaine p\u00e9riode fiscale annuelle, en tout ou en partie.<\/p>\n\n\n\n

Le SAF-T doit \u00eatre fabriqu\u00e9 sur un syst\u00e8me informatique approuv\u00e9 par l'Administration fiscale et douani\u00e8re portugaise (Autoridade Tribut\u00e1ria e Aduaneira \u2014 AT). Il doit \u00eatre d\u00e9clar\u00e9 via les services de r\u00e9seau public. La facture \u00e0 envoyer au client doit contenir le fichier SAF-T et un code unique re\u00e7u avec la r\u00e9ponse de l'AT. Ce code comprend la signature de la facture pr\u00e9c\u00e9dente afin que les factures soient garanties les unes apr\u00e8s les autres.<\/p>\n\n\n\n

Depuis 2013, le fichier SAF-T Portugal Edition (PT) a \u00e9galement \u00e9t\u00e9 utilis\u00e9 comme base pour la soumission r\u00e9guli\u00e8re des donn\u00e9es de facturation et de logistique aux autorit\u00e9s fiscales par les contribuables (via le site web de la facturation \u00e9lectronique). Le fichier SAF-T (PT) vise \u00e0 faciliter la collecte de donn\u00e9es fiscales pertinentes sous forme \u00e9lectronique par les inspecteurs des imp\u00f4ts afin d'aider les d\u00e9clarations fiscales des contribuables et d'analyser les registres comptables. \u00c0 cet \u00e9gard, le document SAF-T (PT) n\u00e9cessite une structure XML. Il n'y a pas de format sp\u00e9cifique pour le statut de la facture. Les parties int\u00e9ress\u00e9es peuvent convenir d'utiliser les normes existantes (EDIFACT, X12, XML).<\/p>\n\n\n\n

Le SAF-T doit \u00eatre fabriqu\u00e9 sur un syst\u00e8me informatique approuv\u00e9 par l'Administration fiscale et douani\u00e8re portugaise (Autoridade Tribut\u00e1ria e Aduaneira \u2014 AT). Il doit \u00eatre d\u00e9clar\u00e9 via les services de r\u00e9seau public. La facture \u00e0 envoyer au client doit contenir le fichier SAF-T et un code unique re\u00e7u avec la r\u00e9ponse de l'AT. Ce code comprend la signature de la facture pr\u00e9c\u00e9dente afin que les factures soient garanties les unes apr\u00e8s les autres.<\/p>\n\n\n\n

Il est possible de r\u00e9sumer le fonctionnement de SAF-T (PT) : les factures de vente (documentos comerciais a clientes), les documents de transport (documentos de transporte) et les paiements clients sont enregistr\u00e9s directement dans le syst\u00e8me comptable. Un fichier SAF-T (PT) standard au format XML est cr\u00e9\u00e9 \u00e0 partir des donn\u00e9es trait\u00e9es dans le syst\u00e8me comptable. Ce fichier est la source de la d\u00e9claration fiscale. Les ventes sont transmises \u00e0 l'AT via le portail financier (Portal das Finan\u00e7as). Les documents de transport (documents de transport : Guia de Remessa, Guia de Transporte, facture) sont envoy\u00e9s \u00e0 l'AT apr\u00e8s la cr\u00e9ation d'un fichier SAF-T (PT) standard au format XML.<\/p>\n\n\n\n

Quels sont les avantages du SAF-T Portugal ?<\/strong><\/p>\n\n\n\n

Le fichier SAF-T (PT) a pour objectif de faciliter la collecte des donn\u00e9es fiscales pertinentes aupr\u00e8s des contribuables sous forme \u00e9lectronique par les inspecteurs\/auditeurs fiscaux, \u00e0 l'appui des d\u00e9clarations fiscales et\/ou pour l'analyse des \u00e9critures comptables ou autres. Ainsi, l'obligation de reporting financier est remplie.<\/p>\n\n\n\n

En r\u00e8gle g\u00e9n\u00e9rale, le terme SAF-T Portugal couvre une ann\u00e9e financi\u00e8re compl\u00e8te. Concernant la cr\u00e9ation d'un fichier SAF-T (PT) avec les enregistrements comptables, il sera obligatoire d'inclure l'exercice fiscal entier dans un seul fichier. Conform\u00e9ment \u00e0 l'Annexe I du R\u00e8glement 302\/2016, il est exceptionnellement possible de g\u00e9n\u00e9rer des fichiers SAF-T (PT) de facturation uniquement pour des p\u00e9riodes mensuelles compl\u00e8tes pour des raisons techniques li\u00e9es \u00e0 la taille des tables de documents commerciaux.<\/p>\n\n\n\n

SAF-T comptable au Portugal<\/strong><\/p>\n\n\n\n

La comptabilit\u00e9 SAF-T (PT) doit \u00eatre cr\u00e9\u00e9e en un seul fichier. La nouvelle pratique comptable devra s'assurer que le SAF-T (PT) est produit avec les enregistrements effectu\u00e9s dans la pratique pr\u00e9c\u00e9dente, m\u00eame si de nouvelles r\u00e9f\u00e9rences, terminologies et \u00e9critures sont notifi\u00e9es. Le transfert d'enregistrements vers un nouveau programme comptable \u00e0 un moment qui ne co\u00efncide pas avec le d\u00e9but de la p\u00e9riode comptable ne peut pas \u00eatre effectu\u00e9 par le seul transfert du solde.<\/p>\n\n\n\n

Il incombe \u00e0 l'\u00e9diteur de logiciels de cr\u00e9er d'autres champs du fichier SAF-T (PT) avec la structure sp\u00e9cifi\u00e9e dans le r\u00e8glement n\u00b0 2, qui ne sont pas sp\u00e9cifi\u00e9s, appartiennent \u00e0 la m\u00eame structure et contiennent des informations qui doivent \u00eatre remplies dans le pool. L'utilisateur devrait \u00eatre emp\u00each\u00e9 de faire des choix quant \u00e0 savoir si une transaction ou un enregistrement particulier doit ou non \u00eatre inclus dans le fichier SAF-T (PT).<\/p>\n\n\n\n

Tous les champs ne sont pas consid\u00e9r\u00e9s comme obligatoires dans un sch\u00e9ma de validation, car il existe des champs de s\u00e9lection alternatifs et d'autres champs dont la g\u00e9n\u00e9ration peut ne pas avoir de sens dans un contexte particulier. Par exemple, si aucune remise n'est attribu\u00e9e, il n'est pas question d'exiger que le champ \u201c Montant de la remise sur ligne \u201d (Montant joint) soit rempli.<\/p>\n\n\n\n

De m\u00eame, les champs qui ne sont pas sp\u00e9cifi\u00e9s comme obligatoires ne doivent pas \u00eatre cr\u00e9\u00e9s lorsqu'il n'y a pas d'informations dans l'entrep\u00f4t pour les renseigner. Cette proc\u00e9dure r\u00e9duit le temps et la taille du fichier \u00e0 cr\u00e9er. De plus, il ne peut y avoir de champs vides dans SAF-T (PT) sous peine de violation du sch\u00e9ma de validation.<\/p>","protected":false},"excerpt":{"rendered":"

Portuguese SAF-T mandatory for non-resident businesses Standard audit file for tax (SAF-T) will become mandatory in Portugal, as per the State Budget proposal for 2022. Portuguese SAF-T returns will be obligatory for all companies. In this situation with the existing, in place for non-established companies with a Portuguese VAT number and issuing invoices with Portuguese 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SAF-T mandatory for non-resident businesses Standard audit file for tax (SAF-T) will become mandatory in Portugal, as per the State Budget proposal for 2022. Portuguese SAF-T returns will be obligatory for all companies. In this situation with the existing, in place for non-established companies with a Portuguese VAT number and issuing invoices with Portuguese\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-1lO","jetpack_featured_media_url":"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/07\/portugal-e-invoice.avif","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/5196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=5196"}],"version-history":[{"count":8,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/5196\/revisions"}],"predecessor-version":[{"id":5206,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/5196\/revisions\/5206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/5200"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=5196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=5196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=5196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}