Guides

Portugal: Tax Category

In Portugal, you need to add reason code and description for tax exemptions.

Suggest Edits

Use the TaxCategory element to model this information.

Elements

ElementsDescription
Invoice/TaxTotal/TaxSubtotal/TaxCategory/IDThe Tax Category ID. Use one of the allowed values.
Invoice/TaxTotal/TaxSubtotal/TaxCategory/PercentThe tax rate for the category.
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonCodeCode that represents the reason for tax exemption.
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxExemptionReasonA description of the reason for the exemption.
Invoice/TaxTotal/TaxSubtotal/TaxCategory/TaxScheme/IDThe ID of the Tax Scheme. Use one of the values from the UNCL 5153 list.

Restrictions

  • The TaxCategory/ID element must use one of the following values:
CodeDescription
AALower rate
SStandard rate
EExempt
ZZero rated goods
AEVAT Reverse Charge
GFree export item, VAT not charged
OServices outside scope of tax
REDReduced rate
INTIntermediate
NORNormal rate
ISEExempt
OUTOthers, applicable to special VAT schemes
NAIn case of non-subjection to VAT or IS. On receipts issued without itemized tax.
ICIntra-Community VAT
  • The TaxScheme/ID element must use one of the UNCL 5153 list. Usually it is VAT.
  • For Portuguese tax exemptions, you must ensure the following:
    • Include both the TaxExemptionReasonCode and the TaxExemptionReason elements.
    • You should use the same codes as are described in the Portuguese Tax Reporting document here. You must prefix these codes with VRBL:PT.

Example

<ubl:Invoice>
    <!-- Code omitted for clarity -->
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="EUR">400</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">100</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>E</cbc:ID>
                <cbc:Percent>0.00</cbc:Percent>
                <cbc:TaxExemptionReasonCode>VRBL:PT:M99</cbc:TaxExemptionReasonCode>
                <cbc:TaxExemptionReason>Exempt or not subject</cbc:TaxExemptionReason>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    <!-- Code omitted for clarity -->
</ubl:Invoice>

Updated 16 days ago