The SAT equipment must be installed and available (ready for use) at the facility. If you refer to the Commercial Application database used in the establishment, Brazilian tax law requires that the data be available on servers within the national territory , but this varies from State to State. >
Just to illustrate, in states that have joined PAF-ECF which has nothing to do with SAT ), the database is required to be available on establishment (unless this has changed since 2014).
In the State of São Paulo, the taxpayer who issues SAT-CF-e tax documents must take care to securely archive the signed XML files, which have legal validity and are the tax document itself (they exist only in electronic form ).
The details are in the legislation of CAT-147/2012 available at Secretary of State of São Paulo >.