pt-saft-v1
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. This addon
ensures that the GOBL documents have all the required fields to be able to be reported to
the AT.
Sources
- Portaria n.o 302/2016 – SAF-T Data Structure & Taxonomies
- Portaria n.o 195/2020 – Comunicação de Séries Documentais, Aspetos Específicos
- Portaria n.o 195/2020 – Especificações Técnicas Código QR
- Comunicação dos elementos dos documentos de faturação à AT, por webservice
Extensions
Invoice Type
SAF-T’sInvoiceType
(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 | Standard Invoice | standard | |
FS | Simplified Invoice | standard | simplified |
FR | Invoice-Receipt | standard | invoice-receipt |
ND | Debit Note | debit-note | |
NC | Credit Note | credit-note |
pt-saft-invoice-type
pt-saft-invoice-type
Code | Name |
---|---|
FT | Standard Invoice |
FS | Simplified Invoice |
FR | Invoice-Receipt |
ND | Debit Note |
NC | Credit Note |
Payment Type
To report payment receipts to the AT, GOBL provides conversion frombill.Payment
documents. 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-payment-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 | receipt | |
RC | Recibo no âmbito do regime de IVA de Caixa | receipt | vat-cash |
pt-saft-payment-type
pt-saft-payment-type
Code | Name |
---|---|
RC | Receipt under the VAT Cash scheme |
RG | Other Receipt |
Tax Rate Code
The SAF-T’sTaxCode
(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 |
pt-saft-tax-rate
pt-saft-tax-rate
Code | Name |
---|---|
RED | Reduced |
INT | Intermediate |
NOR | Normal |
ISE | Exempt |
OUT | Other |
Tax exemption reason code
The SAF-T’sTaxExemptionCode
(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 in a tax combo, the ext
map’s pt-saft-exemption
property is required.
The SAF-T’s TaxExemptionReason
(Motivo da isenção de imposto) is a text that justifies
the exemption referencing the relevant legislation. In GOBL, this is provided with a
special line-level note
.
By default, if no note is provided, GOBL will automatically assign a default one
consistent with the exemption code. However, note that default texts are generic and not
always sufficiently precise to comply with the regulations. The invoice issuer should be
given the option to provide a custom note with the appropriate descriptive text.
For example, you could define an invoice line exempt of tax with the exemption code and
the reason as follows:
pt-saft-exemption
pt-saft-exemption
Code | Name |
---|---|
M01 | Article 16, No. 6, paragraphs a) to d) of the VAT code |
M02 | Article 6 of Decree-Law No. 198/90 of 19th June |
M04 | Article 13 of the VAT code |
M05 | Article 14 of the VAT code |
M06 | Article 15 of the VAT code |
M07 | Article 9 of the VAT code |
M09 | Article 62 paragraph b) of the VAT code |
M10 | Article 57 of the VAT code |
M11 | Decree-Law No. 346/85 of 23rd August |
M12 | Decree-Law No. 221/85 of 3rd July |
M13 | Decree-Law No. 199/96 of 18th October |
M14 | Decree-Law No. 199/96 of 18th October |
M15 | Decree-Law No. 199/96 of 18th October |
M16 | Article 14 of the RITI |
M19 | Other exemptions |
M20 | Article 59-D No. 2 of the VAT code |
M21 | Article 72 No. 4 of the VAT code |
M25 | Article 38 No. 1 paragraph a) of the VAT code |
M26 | Law No. 17/2023 of 14th April |
M30 | Article 2 No. 1 paragraph i) of the VAT code |
M31 | Article 2 No. 1 paragraph j) of the VAT code |
M32 | Article 2 No. 1 paragraph l) of the VAT code |
M33 | Article 2 No. 1 paragraph m) of the VAT code |
M34 | Article 2 No. 1 paragraph n) of the VAT code |
M40 | Article 6 No. 6 paragraph a) of the VAT code, to the contrary |
M41 | Article 8 No. 3 of the RITI |
M42 | Decree-Law No. 21/2007 of 29th January |
M43 | Decree-Law No. 362/99 of 16th September |
M99 | Not subject to tax or not taxed |
Product Type
SAF-T’sProductType
(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.
Example:
pt-saft-product-type
pt-saft-product-type
Code | Name |
---|---|
P | Goods |
S | Services |
O | Other |
E | Excise Duties |
I | Taxes/Fees |
Document Type
SAF-T’sWorkType
(Tipo de documento de conferência) specifies the type of a working
document. In GOBL, this type can be set using the pt-saft-work-type
extension in either
bill.Invoice
or bill.Order
documents. GOBL will set the extension for you based on the
document type in some cases.
The table below shows the supported work type codes and their compatibility with GOBL objects:
Code | Name | GOBL Doc | GOBL Type |
---|---|---|---|
PF | Pró-forma | Invoice | proforma |
FC | Fatura de consignação | Invoice | |
CC | Credito de consignação | Invoice | |
CM | Consultas de mesa | Order | |
FO | Folhas de obra | Order | |
NE | Nota de Encomenda | Order | purchase |
OU | Outros | Order | |
OR | Orçamentos | Order | quote |
DC | Documentos de conferência | Order | |
RP | Prémio ou recibo de prémio | Order | |
RE | Estorno ou recibo de estorno | Order | |
CS | Imputação a co-seguradoras | Order | |
LD | Imputação a co-seguradora líder | Order | |
RA | Resseguro aceite | Order |
pt-saft-work-type
pt-saft-work-type
Code | Name |
---|---|
CM | Table orders |
CC | Consignment credit note |
FC | VAT-compliant consignment invoice (Article 38) |
FO | Work orders |
NE | Purchase order |
OU | Other documents |
OR | Quotations |
PF | Pro forma invoice |
DC | Delivery verification documents |
RP | Premium Receipt |
RE | Chargeback Receipt |
CS | Co-insurers Allocation |
LD | Lead Co-insurer Allocation |
RA | Accepted Reinsurance |
Payment Means
The SAF-T’sPaymentMechanism
(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.Payment
method. GOBL maps certain
payment mean keys automatically to this extension:
Code | Name | GOBL Payment Means |
---|---|---|
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 | (*) |
other
and explicitly set the
extension.
For example, in an GOBL invoice:
pt-saft-payment-means
pt-saft-payment-means
Code | Name |
---|---|
CC | Credit card |
CD | Debit card |
CH | Bank cheque |
CI | International documentary credit |
CO | Gift cheque or card |
CS | Settlement of balances in current account |
DE | Electronic money |
LC | Commercial bill |
MB | Multibanco payment references |
NU | Cash |
OU | Other |
PR | Barter |
TB | Bank transfer or direct debit |
TR | Supplementary compensation |
Document Source
SAF-T’sSourceBilling
(Origem do documento) field specifies the source of the document.
GOBL provides the pt-saft-source
extension to set this value in your documents.
By default, GOBL will set this extension to “P” (Produced).
The table below shows the supported source billing codes:
Code | Name | Description |
---|---|---|
P | Produced | Document produced by the application |
I | Integrated | Integrated document produced by another application |
M | Manual | Document from recovery or issued manually |
pt-saft-source
pt-saft-source
Code | Name |
---|---|
P | Produced |
I | Integrated |
M | Manual |
Source Document Reference
GOBL provides thept-saft-source-ref
extension to provide the full reference to a document
integrated from another system, recovered or issued manually.
This extension is required when the document source (pt-saft-source
extension) is
“M” (manual) or “I” (integrated). It must contain the complete document reference to be appended
to the SAF-T’s HashControl
field as stipulated by Despacho n.o 8632/2014.
Example with a manual document:
pt-saft-source-ref
pt-saft-source-ref
Movement Type
SAF-T’sMovementType
(Tipo de documento de movimentação de mercadorias) specifies the type of
a delivery document. In GOBL,this type can be set using the pt-saft-movement-type
extension.
If not provided explicitly, GOBL will set the extension for you based on the type of your delivery
document.
The table below shows how this mapping is done:
Code | Name | GOBL Type |
---|---|---|
GR | Delivery note | note |
GT | Waybill | waybill |
pt-saft-movement-type
pt-saft-movement-type
Code | Name |
---|---|
GR | Delivery note |
GT | Waybill |
GA | Guide to the movement own fixed assets |
GC | Consignment note |
GD | Returns slip or note |