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On December 13, Order SEAF 8/2022 was issued regarding the flexibilization of the fiscal calendar. From this Order we highlight the following:


  • SAF-T Invoicing: For invoices and other tax relevant documents issued in 2023, the obligation to communicate the respective elements may be done – without any fines or penalties – until the 8th day of the following month of the issue of the documents;
  • Inventory Reporting: The obligation to report inventories for the year of 2022 may be done – without any fines or penalties – until February 28, 2023, or until the end of the second month following the end of the tax period;
  • Electronic Invoicing: PDF invoices are considered as electronic invoices for all purposes set forth in the tax legislation until December 31, 2023.


In addition, a communication from the Secretary of State for Fiscal Affairs, postpones the delivery of the SAF-T file with accounting information to 2025. The announcement was made on December 14 by the Secretary of State in an information session promoted by the Ordem dos Contabilistas Certificados. There is still no legal framework for this subject, so we will send a new indication when this change is published.


ARQUICONSULT wishes all our Clients a Merry Christmas and an extraordinary beginning of the year 2023!