Portugal Invoice
Changes to generic fields
lines[].itemCode
is requiredlines[].unit
is requiredcustomInfo.prt.goodsServiceAvailableDate
is requiredrecipient.address.line1
is required.recipient.address.city
is required.recipient.address.country
is required.- Recipients that don't have Tax IDs will automatically be assigned a tax ID or
999999990
must be user for therecipient.taxId
- Invoices under 1000 EUR are considered simplified invoices. The eezi platform automatically addresses this, and no additional actions are required.
- Documents must be submitted sequentially based on the issue date and series. Simplified invoices, normal invoices, and credit notes each require their own series. Due to the synchronous nature of the document dates and series, it's not recommended to submit documents concurrently, as they might be accepted out of order.
Portugal-specific fields
type Invoice {
// ...generic invoice fields
lines: [
{
// ...other line item fields
itemCode: string;
unit: UnitsOfMeasure;
vat: {
// ...other line item vat fields
exemptReason?: string;
exemptReasonCode?: PortugalExemptionReasonCodes;
}
}
];
customInfo: {
prt: {
goodsServiceAvailableDate?: string; // ISO date
};
};
};
Name | Type | Required | Description |
---|---|---|---|
lines[].itemCode | string | Yes | An identifier for the item. |
lines[].unit | string | Yes | A value from an enumerated list as outlined on Units of Measure |
lines[].vat.code | string | Yes | A value from an enumerated list of types: "PRT-NOR": Standard rate "PRT-ISE": Exempt from Tax "PRT-NS": Tax-exempt/Out of scope services "PRT-RED: Reduced or lower rate "PRT-INT": Intermediate rate is a special VAT rate applied to certain goods and services that do not fall under the standard or reduced rates |
lines[].vat.exemptReason | string | Conditional | "Outside of scope": Services outside scope of taxIf the line VAT amount is 0, an exemption reason is required. |
lines[].vat.exemptReasonCode | string | Conditional | If the line VAT amount is 0, a value from an enumerated list outlined on Portugal exemption reason codes is required. |
customInfo.prt.goodsServiceAvailableDate | string (ISO 8601 date) | No | The date that the goods or services are available. Defaults to issued date. |
recipient.address.line1 | string | Yes | Address line 1 (Street address/PO Box/Company name) |
recipient.address.city | string | Yes | City/District/Suburb/Town/Village. |
recipient.address.country | string | Yes | Three-letter country code (ISO 3166-1 alpha-3 ) |
Code lists
Exemption reason codes
Here is a general list of some VAT exemption reason codes with their descriptions.
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 | Intra-Community acquisition of second hand goods - Indication that the VAT margin scheme for second-hand goods has been applied. |
M14 | Intra-Community acquisition of works of art - Indication that the VAT margin scheme for works of art has been applied. |
M15 | Intra-Community acquisition of 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 (VAT exemption with right to deduction on the food basket) |
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 | Not subject to VAT - Supports EN 16931-1 rule BR-O-10 |
Example CSV file
Updated 7 days ago