Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Cruz, J., Lopes, A.I. & Narciso, A. (2025). Standard Audit File for Tax (SAF-T) in the Digital Age:   Accountants’ Perspectives on Tax Compliance, Audit Efficiency and Financial Reporting Transparency. XX Congresso Interacional de Contabilidade e Auditoria.
Exportar Referência (IEEE) 
J. Cruz et al.,  "Standard Audit File for Tax (SAF-T) in the Digital Age:   Accountants’ Perspectives on Tax Compliance, Audit Efficiency and Financial Reporting Transparency", in XX Congr.o Interacional de Contabilidade e Auditoria, Aveiro, 2025
Exportar BibTeX 
@misc{cruz2025_1769473742606,
	author = "Cruz, J. and Lopes, A.I. and Narciso, A.",
	title = "Standard Audit File for Tax (SAF-T) in the Digital Age:   Accountants’ Perspectives on Tax Compliance, Audit Efficiency and Financial Reporting Transparency",
	year = "2025",
	howpublished = "Digital",
	url = "https://xxcica.occ.pt/pt/"
}
Exportar RIS 
TY  - CPAPER
TI  - Standard Audit File for Tax (SAF-T) in the Digital Age:   Accountants’ Perspectives on Tax Compliance, Audit Efficiency and Financial Reporting Transparency
T2  - XX Congresso Interacional de Contabilidade e Auditoria
AU  - Cruz, J.
AU  - Lopes, A.I.
AU  - Narciso, A.
PY  - 2025
CY  - Aveiro
UR  - https://xxcica.occ.pt/pt/
AB  - Originally proposed by the OECD, the Standard Audit File for Tax (SAF-T), 
emerged as a standardized digital reporting format aimed at facilitating structured data 
exchange between businesses and tax authorities. SAF-T stands out as an important 
component of fiscal modernization in Portugal, particularly through its two modules: 
SAF-T for Invoicing, which is mandatory and integrated with platforms such as e-Fatura, 
and SAF-T for Accounting, which, although legally defined, has seen its enforcement 
postponed due to implementation challenges. 
Despite its potential to simplify compliance and enhance financial oversight, the 
dual application of SAF-T has created new organizational, operational, and technical 
constraints, especially for small and medium enterprises. Its wider implementation is still 
challenged by problems like taxonomy mapping, data consistency, and software 
compatibility. 
This dissertation investigates how Portuguese accounting professionals perceive 
the effectiveness and limitations of both SAF-T formats. The findings reveal 
differentiated experiences and readiness levels, highlighting the need for greater training, 
simplified reporting tools, and supportive regulatory guidance to ensure successful 
integrations of SAF-T into everyday accounting practice. 
ER  -