FAQ

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General (4)

How to export a SAF-T (PT) file

Portuguese taxpayers must submit a SAF-T (PT) billing file to the Portal das Finanças monthly, per DL 198/2012 Art. 3 n.º 1. The current deadline is the 5th of the month following the reporting period, as updated by Portaria 351/2021.

SIGN PT generates the file via POST /files with content.type: AUDIT. For a Portuguese taxpayer, the result is a SAF-T (PT) XML packaged as a .zip archive, conforming to Portaria 302/2016. SIGN PT generates the file only — uploading it to Portal das Finanças is the responsibility of the taxpayer or their accountant.

 

Step	Endpoint	What happens
1. Create the file	POST /files	Request an AUDIT file for a given date range. The response includes content.artifact.path.
2. Wait briefly	—	The file is built asynchronously.
3. Stream the file	GET /files/{path}	Download the .zip archive using the path from step 1.

 

Step 1 — Create the file

To generate the SAF-T (PT) file for January 2026:

{
  "content": {
    "type": "AUDIT",
    "range": {
      "from": "2026-01-01",
      "to": "2026-01-31"
    },
    "taxpayer_id": "0193abcd-1234-7000-8000-000000000001"
  }
}

Fields

Field	Required	Notes
content.type	Yes	Must be AUDIT for SAF-T (PT).
content.taxpayer_id	Yes	UUID of the taxpayer. The XML header identifies the taxpayer by NIF — all documents under that NIF for the period are reported together.
content.range.from	Yes	Inclusive start date in YYYY-MM-DD.
content.range.to	Yes	Inclusive end date in YYYY-MM-DD.

Date ranges spanning multiple months produce one SAF-T XML per month inside the same .zip archive. AT expects monthly files — submit each XML to Portal das Finanças separately.

Response:

The response is a FileResource containing content.artifact.path:

{
  "content": {
    "artifact": {
      "path": "/files/0193abcd-1234-7000-8000-000000000001.zip",
      "type": "application/zip"
    },
    "created_at": "2026-01-31T13:23:31.077619Z",
    "id": "0193abcd-1234-7000-8000-000000000001",
    "location": "SERVICE",
    "mode": "PROCESSING",
    "state": "ACCEPTED",
    "taxpayer": "0193abcd-1234-7000-8000-000000000002",
    "type": "AUDIT"
  }
}

 

Step 2 — Stream the file

The file is built asynchronously — allow a short delay after POST /files before calling GET /files/{path}. Concatenate artifact.path directly to your base URL — do not add an extra /files/ prefix:

 

GET https://api.fiskaly.com/files/019e5dbd-2c39-73e1-8592-75fa7dc6f2f4.zip
Authorization: Bearer {{operation-bearer}}
X-Api-Version: 2026-05-04

The response body is the .zip archive (application/zip). Extract the SAF-T XML and upload it to Portal das Finanças before the 5th-day deadline. Cancelled documents (status A) are included in the export — they remain in the audit trail with their original hash chain intact. The SAF-T (PT) file is a reporting artifact, not a fiscal document.

 

 

VAT exemption codes

When a line on a Portuguese fiscal document carries 0% VAT, Portuguese law requires an exemption code. In the SIGN PT API, each M-code defined by the Autoridade Tributária e Aduaneira (AT) is mapped to a CAUSE_X enum value.

The exemption code is mandatory on every line that carries 0% VAT — it cannot be omitted. SIGN PT validates that the code is present wherever required.

Exemption codes

API code	M-code	Invoice mention
CAUSE_1	M01	Artigo 16.º n.º 6 do CIVA
CAUSE_2	M02	Artigo 6.º do DL 198/90
CAUSE_3	M04	Isento artigo 13.º do CIVA
CAUSE_4	M05	Isento artigo 14.º do CIVA
CAUSE_5	M06	Isento artigo 15.º do CIVA
CAUSE_6	M07	Isento artigo 9.º do CIVA
CAUSE_7	M09	IVA — não confere direito a dedução
CAUSE_8	M10	IVA — regime de isenção
CAUSE_9	M11	Regime particular do tabaco
CAUSE_10	M12	Regime da margem de lucro — Agências de viagens
CAUSE_11	M13	Regime da margem de lucro — Bens em segunda mão
CAUSE_12	M14	Regime da margem de lucro — Objetos de arte
CAUSE_13	M15	Regime da margem de lucro — Objetos de coleção e antiguidades
CAUSE_14	M16	Isento artigo 14.º do RITI
CAUSE_15	M19	Outras isenções
CAUSE_16	M20	IVA — regime forfetário
CAUSE_17	M21	IVA — não confere direito à dedução (Art. 72 n.º 4 CIVA)
CAUSE_18	M25	Mercadorias à consignação
CAUSE_19	M26	Isenção de IVA com direito à dedução no cabaz alimentar
CAUSE_20	M30	IVA — autoliquidação (sucata e resíduos)
CAUSE_21	M31	IVA — autoliquidação (construção civil)
CAUSE_22	M32	IVA — autoliquidação (direitos de emissão)
CAUSE_23	M33	IVA — autoliquidação (cortiça e madeira)
CAUSE_24	M34	IVA — autoliquidação (eletricidade)
CAUSE_25	M40	IVA — autoliquidação (B2B intra-UE)
CAUSE_26	M41	IVA — autoliquidação (operações triangulares)
CAUSE_27	M42	IVA — autoliquidação (ouro de investimento)
CAUSE_28	M43	IVA — autoliquidação (DL 362/99)
CAUSE_29	M44	IVA — Regras específicas — artigo 6.º
CAUSE_30	M45	IVA — regime transfronteiriço de isenção
CAUSE_31	M46	IVA — e-TaxFree
NOT_SUBJECT	M99	Não sujeito ou não tributado

Note: SIGN PT validates that the code is technically correct and present where required. Choosing the appropriate code for the underlying transaction is the taxpayer’s responsibility.

 

Request example

To add a VAT exemption to a line item, set content.operation.entries.data.vat type to VAT_EXEMPTION and provide the appropriate code:

"vat": {
  "type": "VAT_EXEMPTION",
  "code": "CAUSE_8",
  "reason": "IVA — regime de isenção"
}

The reason field is optional — SIGN PT auto-fills it with the standard AT invoice mention for the given code. Provide a value only to override the default phrasing.

VAT rates

Portugal has three tax regions, each with its own set of VAT rates. In the SIGN PT API, each rate is mapped to a generic enum value (STANDARD, REDUCED_1, REDUCED_2, REDUCED_3) that resolves to a different percentage depending on the taxpayer’s fiscal_location. For more details on regions, see VAT regions in Portugal.

Rate table

API code	SAF-T TaxCode	Mainland (PT)	Azores (PT-AC)	Madeira (PT-MA)
STANDARD	NOR	23%	16%	22%
REDUCED_1	INT	13%	9%	12%
REDUCED_2	RED	6%	4%	4%
REDUCED_3	ISE	0%	0%	0%

The applicable rate is determined by the fiscal_location field. When omitted, the taxpayer’s registered region is used as default.

 

What each rate covers

• Standard —STANDARD: everything not covered by the reduced or intermediate rates — electronics, clothing, professional services, construction, telecom, software licences, etc.

• Intermediate —REDUCED_1: restaurant meals, wine (non-sparkling), processed food, musical instruments, tickets to concerts and cinema, certain agricultural inputs.

• Reduced —REDUCED_2: essential goods and services — bread, milk, fruit, vegetables, meat, fish, water supply, medicines, books and periodicals, urban passenger transport, hotel accommodation.

• Exempt —REDUCED_3: operations zero-rated or outside the scope of VAT. A TaxExemptionCode is mandatory whenever the rate is 0%. See VAT exemption codes.

Request example

A standard-rate sale in the Azores:

"vat": {
  "type": "VAT_RATE",
  "code": "STANDARD",
  "percentage": 16,
  "amount": 8.00,
  "exclusive": 50.00,
  "inclusive": 58.00,
  "fiscal_location": {
    "country": "PT",
    "region": "AC"
  }
}

 

Validation rules

A rate is only valid in combination with the correct region. A rate that doesn’t match the region (e.g. 4% on PT) will be rejected.

Region	Valid rates
PT	23%, 13%, 6%, 0%
PT-AC	16%, 9%, 4%, 0%
PT-MA	22%, 12%, 4%, 0%

When the seller and buyer are in different regions, the seller’s region generally applies (Art. 6 CIVA), with exceptions for immovable property, events, and B2B EU services. See VAT regions in Portugal.

 

Recent rate changes

Corrective documents (NC/ND) must reference the rate that was in force on the original invoice date — these dates matter when issuing corrections against older invoices.

• Madeira reduced rate: 5% → 4% on 1 October 2024 (DLR n.º 6/2024/M, Art. 21).

• Azores standard rate: 18% → 16% on 1 July 2022 (DLR n.º 2/2022/A).

⚠️ Warning: The official gov.pt page on IVA still lists the Madeira reduced rate as 5%. The 4% figure is correct as of 1 Oct 2024 — confirmed by AT Ofício-Circulado 25045/2024 (6 Dec 2024).

VAT regions in Portugal

Portugal is split into three tax regions — Mainland (PT), Azores (PT-AC), and Madeira (PT-MA) — each with its own VAT rates. For the rates in each region, see VAT rates in Portugal.

SAF-T TaxCountryRegion	Region
PT	Mainland
PT-AC	Azores
PT-MA	Madeira

 

How regions are configured in SIGN PT

By default, the taxpayer’s registered region applies to all documents. To override it per line, set fiscal_location.region:

region value	Maps to
(omitted)	Taxpayer’s registered region
AC	PT-AC
MA	PT-MA

For Mainland, set fiscal_location.country: PT and omit region.

Use a line-level override when a transaction takes place in a different region — for example, a Mainland-based hotel chain billing a stay at its Madeira property. A single invoice can mix regions; each line carries its own fiscal_location.