Portugal Exempt Reason Codes

Here is a general list of VAT exemption reason codes with their descriptions for Portugal.

Code	Description
`M01`	Article 16, paragraph 6, subparagraphs a) to d) of the CIVA
`M02`	Article 6 of Decree Law No. 198/90 of 19 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 CIVA
`M10`	Article 57 of the VAT Code
`M11`	Decree-Law No. 346/85, of August 23
`M12`	Decree-Law No. 221/85 of 3 July
`M13`	Second-hand goods - Indication that the VAT margin scheme for second-hand goods has been applied.
`M14`	Works of art - Indication that the VAT margin scheme for works of art has been applied.
`M15`	Collectors' items and antiques - Indication that the VAT margin scheme for collector's items and antiques has been applied.
`M16`	Article 14 of the RITI
`M19`	Temporary exemptions determined in a specific diploma
`M20`	Article 59.º-D no. 2 of the CIVA
`M21`	Article 72.4 of the CIVA
`M25`	Article 38.1 a) of the CIVA
`M26`	Law No. 17/2023, of April 14
`M30`	Article 2, paragraph 1, paragraph i) of the CIVA
`M31`	Article 2, paragraph 1, letter j) of the CIVA
`M32`	Article 2, paragraph 1, letter l) of the CIVA
`M33`	Article 2, paragraph 1, letter m) of the CIVA
`M34`	Article 2, paragraph 1, paragraph n) of the CIVA
`M40`	Article 6, paragraph 6, paragraph a) of the CIVA, contrary to
`M41`	Article 8.3 of the RITI
`M42`	Decree-Law No. 21/2007, of January 29
`M43`	Decree-Law 362/99 of 16 September
`M99`	Supports EN 16931-1 rule BR-O-1