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PwC SAF-T (PT)related services
SAF-T (PT)Communication of financial and logistic information to Portuguese Tax and Customs Authorities
www.pwc.pt/data-services
2 PwC
In 2008, with the objective of achieving a more efficient taxinspection and reducing the effort by using technologicaltools, it was introduced the obligation of exporting aStandard Audit File for Tax purposes (SAF-T (PT)) forentities with head office or permanent establishment inPortugal liable to Corporate income Tax.
The legal requirements of the file are in line with theobligation of using certified billing and logistic softwarethat prevent changes on documents already issued.
The SAF-T (PT) file was also used, in 2013, as the basis ofthe regular submission by tax payers of billing and logisticdata to tax authorities (through e-fatura website).
In 2018, it is expected that the SAF-T (file) will also be used to fill in the IES declaration (Informação Empresarial Simplificada).
Challenges forPortuguese companies
Objectives
Timely detection of non compliant tax situations
Speed up the inspection process
Reducing compliance costs
2014• Implementation of “invoice lottery”
in order to increase the request of invoices by end consumers.
2015• Monthly communication
of working documents.• Communication of the
year-end inventory.
2008• Obligation to
generate the SAF-T (PT) file.
2011• Billing/logistic
software certification by the PTCA.
2013• Monthly communication of billing documents.• Communication of transport documents
prior to the beginning of the transport.• Monthly communication of receipts (issued
within the scope of VAT cash accounting scheme).
2018• Communication of the SAF-T
(PT) file in order to fill in the IES declaration.
SAF-T (PT) 3
SAF-T (PT)
• Requirements definition for file generation.• Development of applications to export and visualize
the SAF-T (PT) files.• Diagnostic of the file structure and reconciliation
with tax returns and financial statements.• Simulation of a tax inspection.
Billing/Logistic software certification
• Support on the requirements definition, implementation and contact with PTCA.
• Assess the compliance of the implemented systems.
Submission of billing, payments and logistic information
• Diagnostic of the information to be submitted to PTCA.• Requirements definition and compliance tests of
e-invoicing and e-archive systems.
Our services
Information System
Sales
Logistics
Customers Payments
General Ledger
Report
Portuguese Tax& CustomsAuthorities (PTCA)
Web service
SAF-T (PT) file
Tax declarations
XML
© 2017 PricewaterhouseCoopers /AG - Assessoria de Gestão, Lda. All rights reserved. In this document, “PwC” refers to PricewaterhouseCoopers /AG - Assessoria de Gestão, Lda. which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity.
Advisory
Pedro [email protected]
Rui Romão OliveiraSenior [email protected]
Débora Almeida CaeiroSenior [email protected]
Pedro Vieira [email protected]
Tax
Susana Claro [email protected]
Susana [email protected]
Hugo Salgueirinho MaiaSenior [email protected]
Olga EsperançaSenior [email protected]
Luis Filipe MacielSenior [email protected]
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