Definitions
Portugal SAF-T
Overview
Use Cases
Tax Regimes
- Overview
- Countries
Addons
Catalogues
- Overview
- Definitions
Schemas (Draft 0)
- Introduction
- Envelope
- Bill
- Cal
- CBC
- Currency
- DSig
- Head
- I18n
- L10n
- Note
- Num
- Org
- Pay
- Addons
- Schema
- Tax
Definitions
Portugal SAF-T
Key: pt-saft-v1
Extensions
Invoice Type
| Code | Name |
|---|---|
FT | Standard Invoice |
FS | Simplified Invoice |
FR | Invoice-Receipt |
ND | Debit Note |
NC | Credit Note |
Tax Rate Code
| Code | Name |
|---|---|
RED | Reduced |
INT | Intermediate |
NOR | Normal |
ISE | Exempt |
OUT | Other |
Tax exemption reason code
| Code | Name |
|---|---|
M01 | Article 16, No. 6 of the VAT code |
M02 | Article 6 of the Decree-Law 198/90 of 19th June |
M04 | Exempt pursuant to article 13 of the VAT code |
M05 | Exempt pursuant to article 14 of the VAT code |
M06 | Exempt pursuant to article 15 of the VAT code |
M07 | Exempt pursuant to article 9 of the VAT code |
M09 | VAT - does not confer right to deduct / Article 62 paragraph b) of the VAT code |
M10 | VAT - exemption scheme / Article 57 of the VAT code |
M11 | Special scheme for tobacco / Decree-Law No. 346/85 of 23rd August |
M12 | Margin scheme - Travel agencies / Decree-Law No. 221/85 of 3rd July |
M13 | Margin scheme - Second-hand goods / Decree-Law No. 199/96 of 18th October |
M14 | Margin scheme - Works of art / Decree-Law No. 199/96 of 18th October |
M15 | Margin scheme - Collector’s items and antiques / Decree-Law No. 199/96 of 18th October |
M16 | Exempt pursuant to Article 14 of the RITI |
M19 | Other exemptions - Temporary exemptions determined by specific legislation |
M20 | VAT - flat-rate scheme / Article 59-D No. 2 of the VAT code |
M21 | VAT - does not confer right to deduct (or similar) - Article 72 No. 4 of the VAT code |
M25 | Consignment goods - Article 38 No. 1 paragraph a) of the VAT code |
M30 | VAT - reverse charge / Article 2 No. 1 paragraph i) of the VAT code |
M31 | VAT - reverse charge / Article 2 No. 1 paragraph j) of the VAT code |
M32 | VAT - reverse charge / Article 2 No. 1 paragraph l) of the VAT code |
M33 | VAT - reverse charge / Article 2 No. 1 paragraph m) of the VAT code |
M40 | VAT - reverse charge / Article 6 No. 6 paragraph a) of the VAT code, to the contrary |
M41 | VAT - reverse charge / Article 8 No. 3 of the RITI |
M42 | VAT - reverse charge / Decree-Law No. 21/2007 of 29 January |
M43 | VAT - reverse charge / Decree-Law No. 362/99 of 16th September |
M99 | Not subject to tax or not taxed |