Portugal Invoice

Changes to generic fields

  • lines[].itemCode is required
  • lines[].unit is required
  • customInfo.prt.goodsServiceAvailableDate is required
  • recipient.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 the recipient.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
    };
  };
};
NameTypeRequiredDescription
lines[].itemCodestringYesAn identifier for the item.
lines[].unitstringYesA value from an enumerated list as outlined on Units of Measure
lines[].vat.codestringYesA 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.exemptReasonstringConditional"Outside of scope": Services outside scope of taxIf the line VAT amount is 0, an exemption reason is required.
lines[].vat.exemptReasonCodestringConditionalIf the line VAT amount is 0, a value from an enumerated list outlined on Portugal exemption reason codes is required.
customInfo.prt.goodsServiceAvailableDatestring (ISO 8601 date)NoThe date that the goods or services are available. Defaults to issued date.
recipient.address.line1stringYesAddress line 1 (Street address/PO Box/Company name)
recipient.address.citystringYesCity/District/Suburb/Town/Village.
recipient.address.countrystringYesThree-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.

CodeDescription
M01Article 16, paragraph 6, subparagraphs a) to d) of the CIVA
M02Article 6 of Decree Law No. 198/90 of 19 June
M04Article 13 of the VAT Code
M05Article 14 of the VAT Code
M06Article 15 of the VAT Code
M07Article 9 of the VAT Code
M09Article 62, paragraph b) of the CIVA
M10Article 57 of the VAT Code
M11Decree-Law No. 346/85, of August 23
M12Decree-Law No. 221/85 of 3 July
M13Intra-Community acquisition of second hand goods - Indication that the VAT margin scheme for second-hand goods has been applied.
M14Intra-Community acquisition of works of art - Indication that the VAT margin scheme for works of art has been applied.
M15Intra-Community acquisition of collectors items and antiques - Indication that the VAT margin scheme for collector’s items and antiques has been applied.
M16Article 14 of the RITI
M19Temporary exemptions determined in a specific diploma
M20Article 59.º-D no. 2 of the CIVA
M21Article 72.4 of the CIVA
M25Article 38.1 a) of the CIVA
M26Law No. 17/2023, of April 14 (VAT exemption with right to deduction on the food basket)
M30Article 2, paragraph 1, paragraph i) of the CIVA
M31Article 2, paragraph 1, letter j) of the CIVA
M32Article 2, paragraph 1, letter l) of the CIVA
M33Article 2, paragraph 1, letter m) of the CIVA
M34Article 2, paragraph 1, paragraph n) of the CIVA
M40Article 6, paragraph 6, paragraph a) of the CIVA, contrary to
M41Article 8.3 of the RITI
M42Decree-Law No. 21/2007, of January 29
M43Decree-Law 362/99 of 16 September
M99Not subject to VAT - Supports EN 16931-1 rule BR-O-10

Example CSV file

Invoice - Portugal.csv