> ## Documentation Index > Fetch the complete documentation index at: https://gobl-improv.mintlify.site/llms.txt > Use this file to discover all available pages before exploring further. # 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](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_302_2016.pdf) * [Portaria n.o 195/2020 – Comunicação de Séries Documentais, Aspetos Específicos](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Faturacao/Comunicacao_Series_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Genericos.pdf) * [Portaria n.o 195/2020 – Especificações Técnicas Código QR](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Novas_regras_faturacao/Documents/Especificacoes_Tecnicas_Codigo_QR.pdf) * [Comunicação dos elementos dos documentos de faturação à AT, por webservice](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Faturacao/Fatcorews/Documents/Comunicacao_dos_elementos_dos_documentos_de_faturacao.pdf) ## 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: ```js { "$schema": "https://gobl.org/draft-0/bill/invoice", "$tags": [ "invoice-receipt" ], // ... "type": "standard", // ... "tax": { "ext": { "pt-saft-invoice-type": "FR" } }, // ... ``` | 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: ```js { "$schema": "https://gobl.org/draft-0/bill/payment", // ... "type": "receipt", // ... "ext": { "pt-saft-receipt-type": "RG" }, // ... ``` | Code | Name | | --------------- | --------------------------------- | | RC | Receipt under the VAT Cash scheme | | RG | Other Receipt | ### Tax Rate Code The SAF-T's `TaxCode` (Código do imposto) is required for invoice items that apply VAT. GOBL provides the `pt-saft-tax-rate` extension to set this code at line tax level. It also determines it automatically this code using the `rate` field (when present). The following table lists the supported tax codes and how GOBL will map them: | Code | Name | GOBL Tax Rate | | ----- | --------------- | -------------- | | `NOR` | Tipo Geral | `standard` | | `INT` | Taxa Intermédia | `intermediate` | | `RED` | Taxa Reduzida | `reduced` | | `ISE` | Isenta | `exempt` | | Code | Name | | ---------------- | ------------ | | RED | Reduced | | INT | Intermediate | | NOR | Normal | | ISE | Exempt | | OUT | Other | ### Tax exemption reason code AT's `TaxExemptionCode` (Código do motivo de isenção de imposto) is a code that specifies the reason the VAT tax is exempt in a Portuguese invoice. When the `exempt` tag is used in a tax combo, the `ext` map's `pt-exemption-code` property is required. For example, you could define an invoice line exempt of tax as follows: ```js { "$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" } } ] } ] } ``` | 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: ```js { "$schema": "https://gobl.org/draft-0/bill/invoice", // ... "lines": [ { // ... "item": { "name": "Some service", "price": "25.00", "ext": { "pt-saft-product-type": "S" } }, // ... } ] } ``` | Code | Name | | -------------- | ------------- | | P | Goods | | S | Services | | O | Other | | E | Excise Duties | | I | Taxes/Fees | ### Payment Means The SAF-T's `PaymentMechanism` (Meios de pagamento) field specifies the payment means in a sales invoice or payment. GOBL provides the `pt-saft-payment-means` extension to set this value in your `bill.Invoice` advances or in you `bill.Receipt` method. GOBL maps certain payment mean keys automatically to this extension: | Code | Name | GOBL Payment Means | | ---- | -------------------------------------------------- | ----------------------------------------------------- | | `CC` | Cartão crédito | `card` | | `CD` | Cartão débito | (\*) | | `CH` | Cheque bancário | `cheque` | | `CI` | Letter of credit | (\*) | | `CO` | Cheque ou cartão oferta | (\*) | | `CS` | Compensação de saldos em conta corrente | `netting` | | `DE` | Dinheiro eletrónico | `online` | | `LC` | Letra comercial | `promissory-note` | | `MB` | Referências de pagamento para Multibanco | (\*) | | `NU` | Numerário | `cash` | | `OU` | Outro | `other` | | `PR` | Permuta de bens | (\*) | | `TB` | Transferência bancária ou débito direto autorizado | `credit-transfer`, `debit-transfer` or `direct-debit` | | `TR` | Títulos de compensação extrassalarial | (\*) | (\*) For codes not mapped from a GOBL Payment Mean, use `other` and explicitly set the extension. For example, in an GOBL invoice: ```js { "$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: ```js { "$schema": "https://gobl.org/draft-0/bill/receipt", // ... "method": { "key": "other", "detail": "Compensação extrassalarial", "ext": { "pt-saft-payment-means": "TR" } }, // ... } | 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 | ```