{"id":10520,"date":"2025-06-25T15:03:49","date_gmt":"2025-06-25T15:03:49","guid":{"rendered":"https:\/\/phcsoftware.com\/mz\/?post_type=artigo&p=10520"},"modified":"2026-02-11T12:11:37","modified_gmt":"2026-02-11T12:11:37","slug":"saf-t-mocambique-novas-regras-impacto-empresas","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/mz\/artigo\/saf-t-mocambique-novas-regras-impacto-empresas\/","title":{"rendered":"SAF-T em Mo\u00e7ambique: novas regras e impacto nas empresas"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”9072″ bg_position=”right top” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”center” top_padding=”7%” constrain_group_1=”yes” bottom_padding=”7%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” right_margin=”0″ top_margin_phone=”20%” text_color=”light” text_align=”left” row_border_radius=”10px” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#383838″ overlay_strength=”0.8″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”center” phone_text_alignment=”center” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\r\n

SAF-T em Mo\u00e7ambique: novas regras e impacto nas empresas<\/h2>\r\n[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-10-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” left_padding_tablet=”0%” constrain_group_4=”yes” right_padding_tablet=”0%” left_padding_phone=”0%” constrain_group_6=”yes” right_padding_phone=”0%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”linhaTempoLeitura”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”horizontal” column_element_alignment=”center” column_element_spacing=”50px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]Data cria\u00e7\u00e3o: 25 de Junho, 2025[\/vc_column_text][vc_column_text]Data de atualiza\u00e7\u00e3o: 11 de Fevereiro, 2026[\/vc_column_text][vc_column_text]Tempo de leitura: 8 minuto(s)[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” left_padding_tablet=”0%” constrain_group_4=”yes” right_padding_tablet=”0%” left_padding_phone=”0%” constrain_group_6=”yes” right_padding_phone=”0%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner disable_element=”yes” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”linhaTempoLeitura”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”horizontal” column_element_alignment=”center” column_element_spacing=”50px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]\r\n

26 de Junho 2025<\/p>\r\n[\/vc_column_text][vc_column_text]\r\n

Tempo de leitura: 3min<\/p>\r\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text]\r\n

O SAF-T \u2013 Standard Audit File for Tax<\/strong> \u2013 \u00e9 um ficheiro eletr\u00f3nico padronizado que facilita a comunica\u00e7\u00e3o de dados fiscais e contabil\u00edsticos entre as empresas e a Autoridade Tribut\u00e1ria<\/strong>. O SAF-T visa simplificar auditorias fiscais e melhorar a transpar\u00eancia nas opera\u00e7\u00f5es empresariais.\u00a0<\/span>\u00a0<\/span>\u00a0<\/span><\/p>\r\n

O SAF-T chegou a Mo\u00e7ambique?<\/span><\/b>\u00a0<\/span><\/h2>\r\n

A Autoridade Tribut\u00e1ria de Mo\u00e7ambique \u2013 ATM<\/strong> \u2013 estabeleceu novas directrizes<\/strong> para a comunica\u00e7\u00e3o de facturas:<\/span>\u00a0<\/span><\/p>\r\n

    \r\n
  • In\u00edcio da obrigatoriedade de comunica\u00e7\u00e3o de facturas<\/span><\/b>: A partir de Maio de 2025, os sujeitos passivos de IVA devem submeter mensalmente um ficheiro contendo os dados das facturas emitidas no m\u00eas anterior.<\/span>\u00a0<\/span><\/li>\r\n<\/ul>\r\n
      \r\n
    • Formato e submiss\u00e3o<\/span><\/b>: O ficheiro, extra\u00eddo de programas de factura\u00e7\u00e3o certificados pela ATM, deve ser submetido na plataforma e-Declara\u00e7\u00e3o. S\u00e3o aceites os formatos XML e CSV .<\/span>\u00a0<\/span><\/li>\r\n<\/ul>\r\n
        \r\n
      • Certifica\u00e7\u00e3o de software<\/span><\/b>: De futuro, prev\u00ea-se que apenas softwares de factura\u00e7\u00e3o certificados pela ATM possam gerar ficheiros SAF-T v\u00e1lidos.\u00a0 <\/span>\u00a0<\/span><\/li>\r\n<\/ul>\r\n

        Aten\u00e7\u00e3o: <\/span><\/b>O ficheiro SAF-T ainda n\u00e3o \u00e9 de envio obrigat\u00f3rio<\/strong> em Mo\u00e7ambique, sendo a sua obrigatoriedade prevista para breve. A obriga\u00e7\u00e3o desde Maio<\/strong> refere-se apenas a um envio de um ficheiro em formato Excel<\/strong>, XML ou CSV com as vendas do m\u00eas anterior.<\/span>\u00a0<\/span><\/p>\r\n

        \u00a0<\/span><\/p>\r\n

        O impacto do SAF-T nas empresas<\/span><\/b>\u00a0<\/span><\/h2>\r\n

        A introdu\u00e7\u00e3o do SAF-T em Mo\u00e7ambique traz diversas implica\u00e7\u00f5es<\/strong> para as empresas, exigindo uma adapta\u00e7\u00e3o<\/strong> tecnol\u00f3gica significativa.\u00a0<\/span>\u00a0<\/span><\/p>\r\n

        Como vimos anteriormente, as organiza\u00e7\u00f5es ter\u00e3o de atualizar<\/strong> ou adquirir softwares de fatura\u00e7\u00e3o devidamente certificados, de forma a estarem em conformidade<\/strong> com as novas exig\u00eancias legais.\u00a0<\/span>\u00a0<\/span><\/p>\r\n

        Al\u00e9m disso, ser\u00e1 fundamental investir na capacita\u00e7\u00e3o<\/strong> dos recursos humanos, garantindo que os colaboradores compreendem os novos procedimento<\/strong>s e sabem como realizar correctamente a submiss\u00e3o dos ficheiros.\u00a0<\/span>\u00a0<\/span><\/p>\r\n

        Esta transi\u00e7\u00e3o tamb\u00e9m ir\u00e1 refor\u00e7ar a transpar\u00eancia<\/strong> nas opera\u00e7\u00f5es empresariais, uma vez que o SAF-T permitir\u00e1 \u00e0 Autoridade Tribut\u00e1ria de Mo\u00e7ambique (ATM) uma fiscaliza\u00e7\u00e3o mais eficiente <\/strong>e rigorosa<\/strong>, promovendo assim um ambiente fiscal mais justo <\/strong>e controlado<\/strong>.<\/span>\u00a0<\/span><\/p>\r\n

        \u00a0<\/span><\/p>\r\n

        Como \u00e9 que as empresas devem agir?<\/span><\/b>\u00a0<\/span><\/h2>\r\n

        Para garantir uma transi\u00e7\u00e3o eficaz e cumprir com a nova obrigatoriedade de submiss\u00e3o do ficheiro SAF-T<\/strong>, as empresas mo\u00e7ambicanas devem adotar uma abordagem proativa<\/strong> e estrat\u00e9gica<\/strong>.\u00a0<\/span>\u00a0<\/span><\/p>\r\n

        Aqui est\u00e3o as principais recomenda\u00e7\u00f5es:<\/span>\u00a0<\/span><\/p>\r\n

          \r\n
        1. Atualizar ou adquirir softwares de fatura\u00e7\u00e3o certificados pela ATM<\/span><\/b>
          \u00c9 essencial que as empresas verifiquem se o software de fatura\u00e7\u00e3o atualmente em uso ser\u00e1 devidamente certificado pela Autoridade Tribut\u00e1ria de Mo\u00e7ambique (ATM). Caso contr\u00e1rio, devem procurar solu\u00e7\u00f5es tecnol\u00f3gicas reconhecidas e adaptadas \u00e0s exig\u00eancias do SAF-T. A utiliza\u00e7\u00e3o de software certificado assegura o correto formato dos ficheiros e minimiza o risco de n\u00e3o conformidade legal.<\/span><\/li>\r\n
        2. Formar os colaboradores respons\u00e1veis pela \u00e1rea fiscal e contabil\u00edstica<\/span><\/b>
          A correta utiliza\u00e7\u00e3o do SAF-T depende, em grande parte, da prepara\u00e7\u00e3o da equipa. Os profissionais das \u00e1reas fiscal, contabil\u00edstica e de TI devem ser capacitados para compreender os requisitos do ficheiro SAF-T, os dados que devem ser inclu\u00eddos e o processo de submiss\u00e3o. Investir em forma\u00e7\u00e3o \u00e9 fundamental para evitar erros, penaliza\u00e7\u00f5es e garantir uma implementa\u00e7\u00e3o tranquila.<\/span><\/li>\r\n
        3. Estabelecer processos internos para garantir a extra\u00e7\u00e3o e submiss\u00e3o pontual dos ficheiros SAF-T<\/span><\/b>
          N\u00e3o basta ter o software adequado. \u00c9 igualmente importante definir rotinas e procedimentos internos para a extra\u00e7\u00e3o peri\u00f3dica do ficheiro SAF-T, bem como para a sua submiss\u00e3o atempada \u00e0s autoridades. Isto inclui a defini\u00e7\u00e3o de responsabilidades, prazos internos e planos de conting\u00eancia para lidar com eventuais falhas t\u00e9cnicas ou operacionais.<\/span><\/li>\r\n
        4. Consultar regularmente as atualiza\u00e7\u00f5es e orienta\u00e7\u00f5es fornecidas pela ATM<\/span><\/b>
          A legisla\u00e7\u00e3o e os requisitos t\u00e9cnicos podem evoluir com o tempo. Por isso, \u00e9 indispens\u00e1vel que as empresas acompanhem de forma cont\u00ednua as comunica\u00e7\u00f5es da ATM e eventuais altera\u00e7\u00f5es ao normativo do SAF-T. Manter-se atualizado garante que a empresa atua sempre em conformidade com as \u00faltimas orienta\u00e7\u00f5es oficiais.<\/span><\/li>\r\n<\/ol>\r\n

          \u00a0<\/span><\/p>\r\n

          Rumo a um futuro mais digital, mais transparente e mais eficiente<\/span><\/b>\u00a0<\/span><\/p>\r\n

          A ado\u00e7\u00e3o do ficheiro SAF-T n\u00e3o deve ser vista apenas como uma obriga\u00e7\u00e3o fiscal. Mais do que isso, \u00e9 uma oportunidade de evolu\u00e7\u00e3o<\/strong> e moderniza\u00e7\u00e3o<\/strong> para as empresas mo\u00e7ambicanas. Ao investir em software de fatura\u00e7\u00e3o certificado e em processos internos s\u00f3lidos, os gestores est\u00e3o a dar um passo estrat\u00e9gico rumo a uma gest\u00e3o mais eficiente<\/strong>, transparente<\/strong> e preparada para os desafios do futuro<\/strong>.<\/span>\u00a0<\/span><\/p>\r\n

          Cumprir a lei com as ferramentas certas \u00e9 mais do que garantir conformidade: \u00e9 construir uma base digital robusta para crescer com confian\u00e7a<\/strong>, tomar decis\u00f5es com dados fi\u00e1veis e destacar-se num mercado cada vez mais competitivo<\/strong>.<\/span>\u00a0<\/span><\/p>\r\n

          \u00c9 neste compromisso com a legalidade<\/strong>, a inova\u00e7\u00e3o<\/strong> e a excel\u00eancia<\/strong> que se desenha um futuro mais risonho, sustent\u00e1vel<\/strong>, bem-sucedido para todas as empresas… e com software Cegid PHC<\/strong>, claro.<\/span>\u00a0<\/span><\/p>\r\n[\/vc_column_text][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#ffffff” scene_position=”center” top_padding=”3%” bottom_padding=”2%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” text_color=”dark” text_align=”left” row_border_radius=”10px” row_border_radius_applies=”bg” overflow=”visible” class=”dark-form” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” centered_text=”true” desktop_text_alignment=”center” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]\r\n

          Fale connosco<\/h4>\r\n[\/vc_column_text][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” top_margin=”2%” column_element_direction_desktop=”default” column_element_spacing=”default” centered_text=”true” desktop_text_alignment=”center” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” 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column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” el_class=”pointer historyBack” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/2″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]Voltar atr\u00e1s<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” 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