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README ¶

🇵🇹 GOBL Portugal Tax Regime

Portugal doesn't have an e-invoicing format per se. Tax information is reported electronically to the AT (Autoridade Tributária e Aduaneira) either periodically in batches via a SAF-T (PT) report or individually in real time via a web service.

Find example PT GOBL files in the examples (uncalculated documents) and examples/out (calculated envelopes) subdirectories.

Public Documentation

Portugal-specific Requirements

`InvoiceType` (Tipo de documento)

SAF-T's InvoiceType (Tipo de documento) specifies the type of a sales invoice. In GOBL, this type can be set using the pt-saft-invoice-type extension in the tax section. GOBL will set the extension for you based on the type and the tax tags you set in your invoice. The table below shows how this mapping is done:

Code	Name	GOBL Type	GOBL Tax Tag
FT	Fatura, emitida nos termos do artigo 36.o do Código do IVA	`standard`
FS	Fatura simplificada, emitida nos termos do artigo 40.o do Código do IVA	`standard`	`simplified`
FR	Fatura-recibo	`standard`	`invoice-receipt`
ND	Nota de débito	`credit-note`
NC	Nota de crédito	`debit-note`

For example:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  "$tags": [
    "invoice-receipt"
  ],
  // [...]
  "type": "standard",
  // [...]
  "tax": {
    "ext": {
      "pt-saft-invoice-type": "FR"
    }
  },
  // [...]

`TaxCountryRegion` (País ou região do imposto)

SAF-T's TaxCountryRegion (País ou região do imposto) specifies the region of taxation (Portugal mainland, Açores or Madeira) in a Portuguese invoice. Each region has their own tax rates which can be determined automatically.

To set the specific a region different to Portugal mainland, the pt-region extension of each line's VAT tax should be set to one of the following values:

Code	Description
PT	Mainland Portugal (default)
PT-AC	Açores
PT-MA	Madeira

For example:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  // [...]
  "lines": [
    {
      // [...]
      "item": {
        "name": "Some service",
        "price": "25.00"
      },
      "tax": [
        {
            "cat": "VAT",
            "rate": "exempt",
            "ext": {
              "pt-region": "PT-AC",
              // [...]
            }
        }
      ]
    }
  ]
}

`ProductType` (Indicador de produto ou serviço)

SAF-T's ProductType (Indicador de produto ou serviço) indicates the type of each line item in an invoice. The pt-saft-product-type extension used at line item level allows to set the product type to one of the allowed values:

Code	Description
P	Products (default)
S	Services
O	Other
E	Excise Duties
I	Taxes, fees and parafiscal charges

For example:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  // [...]
  "lines": [
    {
      // [...]
      "item": {
        "name": "Some service",
        "price": "25.00",
        "ext": {
          "pt-saft-product-type": "S"
        }
      },
      // [...]
    }
  ]
}

VAT Tax Rates

The SAF-T's TaxCode (Código do imposto) is required for invoice items that apply VAT. GOBL provides the pt-saft-tax-rate extension to set this code at line tax level. It also determines it automatically this code using the rate field (when present). The following table lists the supported tax codes and how GOBL will map them:

Code	Name	GOBL Tax Rate
NOR	Tipo Geral	`standard`
INT	Taxa Intermédia	`intermediate`
RED	Taxa Reduzida	`reduced`
ISE	Isenta	`exempt` + extension code (see below)

AT's TaxExemptionCode (Código do motivo de isenção de imposto) is a code that specifies the reason the VAT tax is exempt in a Portuguese invoice. When the exempt tag is used, one of the following must be defined in the ext map's pt-exemption-code property:

Code	Description
`M01`	Artigo 16.°, n.° 6 do CIVA
`M02`	Artigo 6.° do Decreto-Lei n.° 198/90, de 19 de junho
`M04`	Isento artigo 13.° do CIVA
`M05`	Isento artigo 14.° do CIVA
`M06`	Isento artigo 15.° do CIVA
`M07`	Isento artigo 9.° do CIVA
`M09`	IVA - não confere direito a dedução / Artigo 62.° alínea b) do CIVA
`M10`	IVA - regime de isenção / Artigo 57.° do CIVA
`M11`	Regime particular do tabaco / Decreto-Lei n.° 346/85, de 23 de agosto
`M12`	Regime da margem de lucro - Agências de viagens / Decreto-Lei n.° 221/85, de 3 de julho
`M13`	Regime da margem de lucro - Bens em segunda mão / Decreto-Lei n.° 199/96, de 18 de outubro
`M14`	Regime da margem de lucro - Objetos de arte / Decreto-Lei n.° 199/96, de 18 de outubro
`M15`	Regime da margem de lucro - Objetos de coleção e antiguidades / Decreto-Lei n.° 199/96, de 18 de outubro
`M16`	Isento artigo 14.° do RITI
`M19`	Outras isenções - Isenções temporárias determinadas em diploma próprio
`M20`	IVA - regime forfetário / Artigo 59.°-D n.°2 do CIVA
`M21`	IVA - não confere direito à dedução (ou expressão similar) - Artigo 72.° n.° 4 do CIVA
`M25`	Mercadorias à consignação - Artigo 38.° n.° 1 alínea a) do CIVA
`M30`	IVA - autoliquidação / Artigo 2.° n.° 1 alínea i) do CIVA
`M31`	IVA - autoliquidação / Artigo 2.° n.° 1 alínea j) do CIVA
`M32`	IVA - autoliquidação / Artigo 2.° n.° 1 alínea I) do CIVA
`M33`	IVA - autoliquidação / Artigo 2.° n.° 1 alínea m) do CIVA
`M40`	IVA - autoliquidação / Artigo 6.° n.° 6 alínea a) do CIVA, a contrário
`M41`	IVA - autoliquidação / Artigo 8.° n.° 3 do RITI
`M42`	IVA - autoliquidação / Decreto-Lei n.° 21/2007, de 29 de janeiro
`M43`	IVA - autoliquidação / Decreto-Lei n.° 362/99, de 16 de setembro
`M99`	Não sujeito ou não tributado

For example, you could define an invoice line exempt of tax as follows:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  // [...]
  "lines": [
    {
      // [...]
      "item": {
        "name": "Some service exempt of tax",
        "price": "25.00"
      },
      "tax": [
        {
            "cat": "VAT",
            "rate": "exempt",
            "ext": {
              // [...]
              "pt-saft-tax-rate": "ISE",
              "pt-exemption-code": "M19"
            }
        }
      ]
    }
  ]
}

Payment receipts

To report payment receipts to the AT, GOBL provides conversion from bill.Receipt documents. You can find an example of a valid Portugese receipt in the example folder.

In a payment, the SAF-T's PaymentType (Tipo de documento) field specifies its type. In GOBL, this type can be set using the pt-saft-receipt-type extension. GOBL will set the extension automatically based on the type and the tax tags you set. The table below shows how this mapping is done:

Code	Name	GOBL Type	GOBL Tax Tag
RG	Outro Recibo	`payment`
RC	Recibo no âmbito do regime de IVA de Caixa	`payment`	`vat-cash`

For example:

{
  "$schema": "https://gobl.org/draft-0/bill/receipt",
  // [...]
  "type": "payment",
  // [...]
  "ext": {
    "pt-saft-receipt-type": "RG"
  },
  // [...]

`PaymentMechanism` (Meios de pagamento)

The SAF-T's PaymentMechanism (Meios de pagamento) field specifies the payment means in a sales invoice or payment. GOBL provides the pt-saft-payment-means extension to set this value in your bill.Invoice advances or in you bill.Receipt method. GOBL maps certain payment mean keys automatically to this extension:

Code	Name	GOBL Payment Mean
CC	Cartão crédito	`card`
CD	Cartão débito	(*)
CH	Cheque bancário	`cheque`
CI	Letter of credit	(*)
CO	Cheque ou cartão oferta	(*)
CS	Compensação de saldos em conta corrente	`netting`
DE	Dinheiro eletrónico	`online`
LC	Letra comercial	`promissory-note`
MB	Referências de pagamento para Multibanco	(*)
NU	Numerário	`cash`
OU	Outro	`other`
PR	Permuta de bens	(*)
TB	Transferência bancária ou débito direto autorizado	`credit-transfer`, `debit-transfer` or `direct-debit`
TR	Títulos de compensação extrassalarial	(*)

(*) For codes not mapped from a GOBL Payment Mean, use other and explicitly set the extension.

For example, in an GOBL invoice:

{
  "$schema": "https://gobl.org/draft-0/bill/invoice",
  // [...]
  "payment": {
    "advances": [
      {
        "date": "2023-01-30",
        "key": "credit-transfer",
        "description": "Adiantamento",
        "amount": "100.00",
        "ext": {
          "pt-saft-payment-means": "TB"
        }
      }
    ]
  },
  // [...]
}

For example, in a GOBL receipt:

{
  "$schema": "https://gobl.org/draft-0/bill/receipt",
  // [...]
  "method": {
    "key": "other",
    "detail": "Compensação extrassalarial",
    "ext": {
      "pt-saft-payment-means": "TR"
    }
  },
  // [...]
}

Documentation ¶

Overview ¶

Package pt provides models for dealing with the Portuguese tax regime.

Constants ¶

View Source

const (
	RegionMainland = "PT"
	RegionAzores   = "PT-AC"
	RegionMadeira  = "PT-MA"
)

Region codes

View Source

const (
	TaxRateExempt        cbc.Key = "exempt"
	TaxRateOutlay        cbc.Key = "outlay"
	TaxRateIntrastate    cbc.Key = "intrastate-export"
	TaxRateImports       cbc.Key = "imports"
	TaxRateExports       cbc.Key = "exports"
	TaxRateSuspension    cbc.Key = "suspension-scheme"
	TaxRateInternalOps   cbc.Key = "internal-operations"
	TaxRateSmallRetail   cbc.Key = "small-retail-scheme"
	TaxRateExemptScheme  cbc.Key = "exempt-scheme"
	TaxRateTobacco       cbc.Key = "tobacco-scheme"
	TaxRateMargin        cbc.Key = "margin-scheme"
	TaxRateTravel        cbc.Key = "travel"
	TaxRateSecondHand    cbc.Key = "second-hand"
	TaxRateArt           cbc.Key = "art"
	TaxRateAntiques      cbc.Key = "antiques"
	TaxRateTransmission  cbc.Key = "goods-transmission"
	TaxRateOther         cbc.Key = "other"
	TaxRateFlatRate      cbc.Key = "flat-rate-scheme"
	TaxRateNonDeductible cbc.Key = "non-deductible"
	TaxRateConsignment   cbc.Key = "consignment-goods"
	TaxRateReverseCharge cbc.Key = "reverse-charge"
	TaxRateWaste         cbc.Key = "waste"
	TaxRateCivilEng      cbc.Key = "civil-eng"
	TaxRateGreenhouse    cbc.Key = "greenhouse"
	TaxRateWoods         cbc.Key = "woods"
	TaxRateB2B           cbc.Key = "b2b"
	TaxRateIntraEU       cbc.Key = "intraeu"
	TaxRateRealEstate    cbc.Key = "real-estate"
	TaxRateGold          cbc.Key = "gold"
	TaxRateNonTaxable    cbc.Key = "non-taxable"
)

Tax rate exemption tags

View Source

const (
	KeyATTaxCountryRegion cbc.Key = "at-tax-country-region"
	KeyATTaxCode          cbc.Key = "at-tax-code"
	KeyATTaxExemptionCode cbc.Key = "at-tax-exemption-code"
	KeyATInvoiceType      cbc.Key = "at-invoice-type"
)

Custom keys used typically in meta information

View Source

const (
	StampProviderATATCUD    cbc.Key = "at-atcud"
	StampProviderATQR       cbc.Key = "at-qr"
	StampProviderATHash     cbc.Key = "at-hash"
	StampProviderATHashFull cbc.Key = "at-hash-full"
	StampProviderATAppID    cbc.Key = "at-app-id"
)

AT official codes to include in stamps.

View Source

const (
	ExtKeyRegion = "pt-region"
)

Special codes to be used inside rates.

View Source

const (
	TagInvoiceReceipt cbc.Key = "invoice-receipt"
)

Invoice type tags

Variables ¶

This section is empty.

Functions ¶

func New ¶

func New() *tax.RegimeDef

New instantiates a new Portugal regime for the given zone.

func Normalize ¶ added in v0.200.0

func Normalize(doc any)

Normalize will attempt to clean the object passed to it.

func Validate ¶

func Validate(doc any) error

Validate checks the document type and determines if it can be validated.

Types ¶

This section is empty.

Source Files ¶

View all Source files

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README ¶

🇵🇹 GOBL Portugal Tax Regime

Public Documentation

Portugal-specific Requirements

InvoiceType (Tipo de documento)

TaxCountryRegion (País ou região do imposto)

ProductType (Indicador de produto ou serviço)

VAT Tax Rates

Payment receipts

PaymentMechanism (Meios de pagamento)

Documentation ¶

Overview ¶

Index ¶

Constants ¶

Variables ¶

Functions ¶

func New ¶

func Normalize ¶ added in v0.200.0

func Validate ¶

Types ¶

Source Files ¶

`InvoiceType` (Tipo de documento)

`TaxCountryRegion` (País ou região do imposto)

`ProductType` (Indicador de produto ou serviço)

`PaymentMechanism` (Meios de pagamento)