The Portuguese State Budget, approved on 27 June 2022, introduced some changes for SAF-T reporting. SAF-T reporting refers to the Standard Audit File for Tax and Portugal pioneered the SAF-T format, being the first country to introduce it on 1^st January 2008. It was created with the underlying intention to orchestrate an efficient exchange of information between businesses and tax authorities. All VAT-registered taxpayers in Portugal are subject to SAF-T reporting obligations. The State Budget has now extended this obligation to foreign businesses from 1^st January 2023. This effectively brings the Portuguese SAF-T legislation in harmony with the requirement for non-established companies in Portugal to also use certified billing software, which came into effect in July 2021. This requirement ensures that taxpayers can only use billing systems authorised by the Portuguese Tax Authorities (PTA), thus reducing the scope for tax evasion and fraud.