Portugal

Portugal’s tax system is administered by the Autoridade Tributária e Aduaneira (AT). As an EU member state, Portugal follows the EU VAT Directive with locally adapted rates that vary by region.

IVA (Imposto sobre o Valor Acrescentado) applies at standard, intermediate, and reduced rates on the mainland. The autonomous regions of Açores and Madeira apply their own reduced rates.

Businesses are identified by their NIF (Número de Identificação Fiscal), a 9-digit number. The Portuguese VAT number uses the format PT followed by the NIF.

Portugal requires all invoicing software to be certified by the AT and invoices must include a unique document identifier (ATCUD) and a hash chain linking sequential documents. The SAF-T (Standard Audit File for Tax Purposes) format is used for tax reporting. Both credit notes and debit notes are supported for invoice corrections.

Base Details

Key	Value
Tax Country Code	PT
Currency	EUR
Base Time Zone	Europe/Lisbon

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	pt-region	Percents	Description
general	standard	General Rate	PT-AC PT-MA	23.0% 16.0% 22.0%
intermediate	standard	Intermediate Rate	PT-AC PT-MA	13.0% 9.0% 12.0%
reduced	standard	Reduced Rate	PT-AC PT-MA	6.0% 4.0% 4.0%
other	standard	Other

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• debit-note

Extensions

Region Code

SAF-T’s TaxCountryRegion (País ou região do imposto) specifies the region of taxation (Portugal mainland, Açores, Madeira or any ISO country) in a Portuguese invoice. Each region has their own tax rates which can be determined automatically.

To set the specific a region different to Portugal mainland, the pt-region extension of each line’s VAT tax should be set to one of the following values:

Code	Description
PT	Mainland Portugal (default)
PT-AC	Açores
PT-MA	Madeira
…	Any ISO country code (e.g. ES, FR, DE, etc.)

For example:

{
	"$schema": "https://gobl.org/draft-0/bill/invoice",
	// ...
	"lines": [
		{
			// ...
			"item": {
				"name": "Some service",
				"price": "25.00"
			},
			"tax": [
				{
						"cat": "VAT",
						"rate": "exempt",
						"ext": {
							"pt-region": "PT-AC",
							// ...
						}
				}
			]
		}
	]
}

pt-region

Code	Name
PT	Mainland Portugal
PT-AC	Azores
PT-MA	Madeira
AF	Afghanistan
AX	Åland Islands
AL	Albania
DZ	Algeria
AS	American Samoa
AD	Andorra
AO	Angola
AI	Anguilla
AQ	Antarctica
AG	Antigua and Barbuda
AR	Argentina
AM	Armenia
AW	Aruba
AU	Australia
AT	Austria
AZ	Azerbaijan
BS	Bahamas
BH	Bahrain
BD	Bangladesh
BB	Barbados
BY	Belarus
BE	Belgium
BZ	Belize
BJ	Benin
BM	Bermuda
BT	Bhutan
BO	Bolivia, Plurinational State of
BQ	Bonaire, Sint Eustatius and Saba
BA	Bosnia and Herzegovina
BW	Botswana
BV	Bouvet Island
BR	Brazil
IO	British Indian Ocean Territory
BN	Brunei Darussalam
BG	Bulgaria
BF	Burkina Faso
BI	Burundi
CV	Cabo Verde
KH	Cambodia
CM	Cameroon
CA	Canada
KY	Cayman Islands
CF	Central African Republic
TD	Chad
CL	Chile
CN	China
CX	Christmas Island
CC	Cocos (Keeling) Islands
CO	Colombia
KM	Comoros
CG	Congo
CD	Congo, Democratic Republic of the
CK	Cook Islands
CR	Costa Rica
CI	Côte d’Ivoire
HR	Croatia
CU	Cuba
CW	Curaçao
CY	Cyprus
CZ	Czechia
DK	Denmark
DJ	Djibouti
DM	Dominica
DO	Dominican Republic
EC	Ecuador
EG	Egypt
SV	El Salvador
GQ	Equatorial Guinea
ER	Eritrea
EE	Estonia
SZ	Eswatini
ET	Ethiopia
FK	Falkland Islands
FO	Faroe Islands
FJ	Fiji
FI	Finland
FR	France
GF	French Guiana
PF	French Polynesia
TF	French Southern Territories
GA	Gabon
GM	Gambia
GE	Georgia
DE	Germany
GH	Ghana
GI	Gibraltar
GR	Greece
GL	Greenland
GD	Grenada
GP	Guadeloupe
GU	Guam
GT	Guatemala
GG	Guernsey
GN	Guinea
GW	Guinea-Bissau
GY	Guyana
HT	Haiti
HM	Heard Island and McDonald Islands
VA	Holy See (the)
HN	Honduras
HK	Hong Kong
HU	Hungary
IS	Iceland
IN	India
ID	Indonesia
IR	Iran, Islamic Republic of
IQ	Iraq
IE	Ireland
IM	Isle of Man
IL	Israel
IT	Italy
JM	Jamaica
JP	Japan
JE	Jersey
JO	Jordan
KZ	Kazakhstan
KE	Kenya
KI	Kiribati
KP	Korea, Democratic People’s Republic of
KR	Korea, Republic of
KW	Kuwait
KG	Kyrgyzstan
LA	Lao People’s Democratic Republic
LV	Latvia
LB	Lebanon
LS	Lesotho
LR	Liberia
LY	Libya
LI	Liechtenstein
LT	Lithuania
LU	Luxembourg
MO	Macao
MK	North Macedonia
MG	Madagascar
MW	Malawi
MY	Malaysia
MV	Maldives
ML	Mali
MT	Malta
MH	Marshall Islands
MQ	Martinique
MR	Mauritania
MU	Mauritius
YT	Mayotte
MX	Mexico
FM	Micronesia, Federated States of
MD	Moldova, Republic of
MC	Monaco
MN	Mongolia
ME	Montenegro
MS	Montserrat
MA	Morocco
MZ	Mozambique
MM	Myanmar
NA	Namibia
NR	Nauru
NP	Nepal
NL	Netherlands
NC	New Caledonia
NZ	New Zealand
NI	Nicaragua
NE	Niger
NG	Nigeria
NU	Niue
NF	Norfolk Island
MP	Northern Mariana Islands
NO	Norway
OM	Oman
PK	Pakistan
PW	Palau
PS	Palestine, State of
PA	Panama
PG	Papua New Guinea
PY	Paraguay
PE	Peru
PH	Philippines
PN	Pitcairn
PL	Poland
PR	Puerto Rico
QA	Qatar
RE	Réunion
RO	Romania
RU	Russian Federation
RW	Rwanda
BL	Saint Barthélemy
SH	Saint Helena, Ascension and Tristan da Cunha
KN	Saint Kitts and Nevis
LC	Saint Lucia
MF	Saint Martin (French part)
PM	Saint Pierre and Miquelon
VC	Saint Vincent and the Grenadines
WS	Samoa
SM	San Marino
ST	Sao Tome and Principe
SA	Saudi Arabia
SN	Senegal
RS	Serbia
SC	Seychelles
SL	Sierra Leone
SG	Singapore
SX	Sint Maarten (Dutch part)
SK	Slovakia
SI	Slovenia
SB	Solomon Islands
SO	Somalia
ZA	South Africa
GS	South Georgia and the South Sandwich Islands
SS	South Sudan
ES	Spain
LK	Sri Lanka
SD	Sudan
SR	Suriname
SJ	Svalbard and Jan Mayen
SE	Sweden
CH	Switzerland
SY	Syrian Arab Republic
TW	Taiwan (Province of China)
TJ	Tajikistan
TZ	Tanzania, the United Republic of
TH	Thailand
TL	Timor-Leste
TG	Togo
TK	Tokelau
TO	Tonga
TT	Trinidad and Tobago
TN	Tunisia
TR	Türkiye
TM	Turkmenistan
TC	Turks and Caicos Islands
TV	Tuvalu
UG	Uganda
UA	Ukraine
AE	United Arab Emirates
GB	United Kingdom
US	United States of America
UM	United States Minor Outlying Islands
UY	Uruguay
UZ	Uzbekistan
VU	Vanuatu
VE	Venezuela, Bolivarian Republic of
VN	Viet Nam
VG	Virgin Islands (British)
VI	Virgin Islands (U.S.)
WF	Wallis and Futuna
EH	Western Sahara
YE	Yemen
ZM	Zambia
ZW	Zimbabwe

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
Invoice	Context: regime in [PT] Value date not after issue date	GOBL-PT-BILL-INVOICE-11 Value date must not be after issue date
Invoice	Context: regime in [PT] Operation date not after issue date	GOBL-PT-BILL-INVOICE-12 Operation date must not be after issue date
Invoice	Context: regime in [PT] Preceding dates not after issue date	GOBL-PT-BILL-INVOICE-13 Preceding document issue dates must not be after invoice issue date
Invoice	Context: regime in [PT] Advance dates not after issue date	GOBL-PT-BILL-INVOICE-14 Advance payment dates must not be after invoice issue date
Invoice	Context: regime in [PT] Due dates not before issue date	GOBL-PT-BILL-INVOICE-15 Payment due dates must not be before invoice issue date
type Calculated	Context: regime in [PT] One of [standard, credit-note, debit-note, proforma, other]	GOBL-PT-BILL-INVOICE-01 Invoice type is not valid for Portugal
preceding	Invoice type in [credit-note, debit-note] Present	GOBL-PT-BILL-INVOICE-02 Preceding is required for credit and debit notes
supplier.tax_id	Context: regime in [PT] Present	GOBL-PT-BILL-INVOICE-03 Supplier tax ID is required
supplier.tax_id.code	Context: regime in [PT] Present	GOBL-PT-BILL-INVOICE-04 Supplier tax ID code is required
lines[*].quantity	Context: regime in [PT] Min 0	GOBL-PT-BILL-INVOICE-05 Line quantity must be zero or positive
lines[*].item.price	Context: regime in [PT] Min 0	GOBL-PT-BILL-INVOICE-06 Item price must be zero or positive
totals.due Calculated	Context: regime in [PT] Min 0	GOBL-PT-BILL-INVOICE-07 Due amount must be zero or positive

tax.Combo

Field	Test	Validation Code / Message
ext	String(Category) == “VAT” Ext require [pt-region]	GOBL-PT-TAX-COMBO-01 Pt-region extension is required for VAT

tax.Identity

Field	Test	Validation Code / Message
code	Code in [PT] Valid	GOBL-PT-TAX-IDENTITY-01 Invalid Portuguese NIF tax identity code