## [Amendments on SAF-T accounting file and reporting obligation on the establishments where invoices are issued](/pt/en_GB/new/amendments-saf-t-accounting-file-and-reporting-obligation-establishments-where-invoices-are)
# Amendments on SAF-T accounting file and reporting obligation on the establishments where invoices are issued
Portugal - 08 / 10 / 2020
Portugal Tax Alert
-
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/pt/en_GB/new/amendments-saf-t-accounting-file-and-reporting-obligation-establishments-where-invoices-are)
- []()
- []()
Previous Next
The Government approved some legislative changes regarding SAF-T (PT) accounting file and reporting obligation on the establishments where invoices are issued through [Decree-Law no. 48/2020, of 28 August](https://dre.pt/application/file/a/139350622). We highlight below the principal measures.
**Mechanisms for the de-characterization of personal data**
- The accounting programs, when generating SAF-T (PT) accounting files for the purpose of complying with the obligation to submit the IES/DA return for the 2020 fiscal year and subsequent, must use a secure service (*webservice*) of Imprensa Nacional-Casa da Moeda, S.A. (INCM) through which their tax number and the year to which the file refers must be communicated. Then the INCM must return the key that allows personal data contained in such files to be disfigured by means of a symmetric cipher algorithm.
- The terms to access to this service has still to be subject to regulation. Corresponding costs will be borne by the State.
- Under a tax audit, the Portuguese Tax Authoriry (AT) may request to the INCM to access to the aforementioned key in order to reverse the aforementioned process of de-characterization of the indicated personal data.
- SAF-T (PT) accounting files, submitted for the purposes of delivery of the IES/DA, must be kept by the taxable person until the end of the 15th year following the one they concern, and must be destroyed within six months following that deadline. Taxable persons, in turn, may request to the AT access to those files within the same period of 15 years.
**Reporting obligation on the establishments where invoices are issued**
- After the successive postponement on the fulfillment of the obligation established in article 34 of Decree-Law no. 28/2019, of February 15th, to communicate to the AT of several information, among which the identification and location of the company's establishments where invoices and other relevant documents are issued, the Government decided to **eliminate** this obligation, revoking said provision.
- We recall that this obligation had been suspended last week by [Order no. 239/2020-XXII, of July 1, of the Secretary of State for Tax Affairs](https://info.portaldasfinancas.gov.pt/pt/destaques/Paginas/Despacho_239_2020_XXII_SEAF.aspx) (see our Alert [here](https://www.garrigues.com/pt/en_GB/new/reporting-obligation-establishments-where-invoices-are-issued-has-been-suspended)).
[Tax](/pt/en_GB/tags/tax), [Portugal](/pt/en_GB/tags/portugal)
---
This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.
---
### Contacts
[Pedro Miguel Braz](/pt/en_GB/team/pedro-miguel-braz)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/pt/en_GB/office/lisbon)
[Fernando Castro](/pt/en_GB/team/fernando-castro-silva)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/pt/en_GB/office/lisbon)
[Isabel Vieira dos Reis](/pt/en_GB/team/isabel-vieira-dos-reis)
[Contact]()
- +351 213 821 200
[Lisbon](https://www.garrigues.com/pt/en_GB/office/lisbon)
[Find more professionals](../team)
### Related services
- [Tax ](/pt/en_GB/services/tax)
### Related offices
- - [Lisbon](/pt/en_GB/office/lisbon)
- [Oporto](/pt/en_GB/office/oporto)
## Find a publication
Select service Administrative and Constitutional Law Agribusiness and Food Automotive Banking and Finance Corporate and M&A Criminal Law and Internal Investigations Data Economy, Privacy and Cybersecurity Dispute Resolution: Litigation and Arbitration Energy EU and Antitrust Law Family Business Fashion Law Financial Regulation Human Capital Services Infrastructure Insurance Intellectual Property Labor and Employment Life Sciences and Healthcare Media and Entertainment Planning, Zoning and Environment Private Equity Real Estate Restructuring and Insolvency Securities Markets Sports Startups & Open innovation Sustainability Tax Technology, Communications and Digital Tourism and Hotels Transport, Logistics and Shipping Facet Services detail Facet Services detail
Select type of content Publications Newsletters Garrigues collection Laws: amendments at a glance News Facet Publication type detail Facet Publication type detail
Min
Max
## News search engine