Decreto-Lei n.º 48/2020

Publicação: Diário da República n.º 149/2020, Série I de 2020-08-03
  • Emissor:Presidência do Conselho de Ministros
  • Entidade Proponente:Finanças
  • Tipo de Diploma:Decreto-Lei
  • Número:48/2020
  • Páginas:9 - 14
  • ELI:
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Summary in plain english (Without legal value)

What is it?

This decree-law defines the data fields of the SAF-T (PT) file, regarding the accounting, as well as the procedures to be adopted.

The SAF-T file is an international standard for the reliable electronic exchange of accounting data from an organisation to the tax authorities of a country or to external auditors.

What is going to change?

A procedure is adopted regarding the data non-characterization mechanism, which allows taxpayers, prior to submitting the file and free of charge, to exclude access to the data fields of the SAF-T (PT) file, which are of less relevance.

The security of the procedure is ensured by Imprensa Nacional-Casa da Moeda (INCM), which assumes responsibility for the availability and maintenance of the service of generation and storage of keys for the non-characterization of the data of the SAF-T (PT) file, regarding the accounting, which are relevant for the fulfilment of the obligation to deliver Simplified Corporate Information (IES).

Period of retention of files by the Tax and Customs Authority (AT)

The files submitted by taxable persons must be kept until the end of the 15th year following that to which they relate and must be destroyed within six months of that period.

What advantages does it bring?

This decree-law strengthens taxpayers' guarantees by ensuring that, after validation and aggregation, the detail data obtained from the SAF-T (PT) file submitted is deleted from the AT database.

When does it enter into force?

This decree-law enters into force on 4 August 2020.

This text is intended to present the content of the legal act in accessible, plain and understandable language for citizens. The summary of the legal act in plain language has no legal value and does not replace the consultation of the legal act in the Diário da República.