Portugal SAF-T

Key: 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’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.

Example:

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

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 from bill.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

For example:

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

pt-saft-payment-type

Code	Name
RC	Receipt under the VAT Cash scheme
RG	Other Receipt

Tax Rate Code

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

pt-saft-tax-rate

Code	Name
RED	Reduced
INT	Intermediate
NOR	Normal
ISE	Exempt
OUT	Other

Tax exemption reason code

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 in a tax combo, the ext map’s pt-exemption-code property is required.

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-saft-exemption": "M19"
						}
				}
			]
		}
	]
}

pt-saft-exemption

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

Product Type

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.

Example:

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

pt-saft-product-type

Code	Name
P	Goods
S	Services
O	Other
E	Excise Duties
I	Taxes/Fees

Payment Means

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 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	(*)

(*) 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"
		}
	},
	// ...
}

<Accordion title="pt-saft-payment-means">

| Code | Name |
| ---- | ---- |
| <code>CC</code> | Credit card |
| <code>CD</code> | Debit card |
| <code>CH</code> | Bank cheque |
| <code>CI</code> | International documentary credit |
| <code>CO</code> | Gift cheque or card |
| <code>CS</code> | Settlement of balances in current account |
| <code>DE</code> | Electronic money |
| <code>LC</code> | Commercial bill |
| <code>MB</code> | Multibanco payment references |
| <code>NU</code> | Cash |
| <code>OU</code> | Other |
| <code>PR</code> | Barter |
| <code>TB</code> | Bank transfer or direct debit |
| <code>TR</code> | Supplementary compensation |
</Accordion>