Portugal

Business partner tax number compliance

After an invoice has been printed with an invoice date that is within the effective date of the tax number, the business partner tax number can no longer be modified or deleted. This is to ensure that, if the invoice must be reprinted, the business partner tax number of the original invoice is printed.

Consignment invoice

The proforma invoicing functionality has been extended. You can now create a consignment invoice when shipping to a consignment warehouse.

To support this, the pro forma invoice type Consignment Invoice has been introduced in the Pro Forma Invoicing Types (tcmcs0167m000) session. If a pro forma invoice of type Consignment Invoice is printed from a warehouse shipment, a consignment invoice is created in Invoicing. The invoice can be handled in the Pro Forma Invoicing Workbench (cisli3640m000) session.

These features also apply to consignment invoices:

Digital signatures required by Portuguese tax authorities
Reporting in the standard audit file – SAFT-PT generated

QR support

The Portuguese tax authority has announced a new requirement to include a unique document code ATCUD (Sequential Number Validation Code) and bar code (QR code) in invoices and relevant tax documents. This requirement will be mandatory from January 2022.

To comply with this requirement, these conditions must be met:

The tax country of the transaction must be set to PRT or PT.
For ATCUD, the new ATCUD Active check box must be selected in the Portuguese Parameters (lpprt0100m000) session.
For ATCUD, the code received from the tax authority must be recorded in the Validation Code by Document Type (lpprt0102m000) session.

If the conditions have been met, the ATCUD is included in the SAF-T (PT) file and the ATCUD and QR codes are included in these legal documents:

Sales Invoices
Consignment invoices
Packing slips
Bills of Landing
Delivery Notes
Receipt Acknowledgements

If the ATCUD Active check box is cleared, the ATCUD functionality is not applicable and only the QR is printed in the documents.

Sales listing XML output

The tax authority now requires the Sales Listing for Portugal (Declaração Recapitulativa) in XML format.

To comply with this legal requirement, XML - Portugal has been added to the File Data Format field of the Process Intracommunity Listing (tccom7270m000) session.

SAFT enhancement

The receipt acknowledgements for unallocated and advanced receipts are now included in the SAF-T (PT) audit file that is generated through the Create Standard Audit File - Tax - Portugal (tftax2211m000) session.

COPE enhancements

Statistics on External Transactions and Positions (COPE) is mandatory for all legal persons who reside or pursue their business in Portugal, conduct external economic or financial transactions or foreign exchange operations, pursuant to the provisions of Decree-Law No 295/2003 of 21 November 2003. External statistics are part of the official statistics produced by Banco de Portugal (Bank of Portugal) and aim to portray Portugal’s relationship with non-residents.

The Auxiliary report for COPE (tfcmg3250m000) session is available to create an auxiliary report for COPE with all transactions listed. Now, this session can also generate an XML according to the Banco de Portugal specifications, by period, and including the distinction between transactions and positions.

Transaction: A transaction (COPE – Entrada/Saída) is any operation conducted by entities residing in Portugal that originates or extinguishes, fully or partially, external assets or liabilities.
Position: A position (COPE – Posição) is the stock or balance of financial assets or liabilities of Portuguese entities vis-à-vis non-residents. An identifier is assigned in the XML to the end of the month positions. This represents the outstanding amount observed at the end of each month.

If the Create XML file check box is selected, the XML file is generated to the specified path, within the LN server or the client.

The auxiliary report with the full list of transactions, including the transaction type and series, is printed for auditing purposes.

QR Barcode and ATCUD on shipping document

For shipments subject to tax in Portugal, it is required to print additional information on the shipping documents, such as packing slips or waybills.

The Portuguese law requires the printing of the ATCUD, a unique document ID defined by the Portuguese Tax Authority, a QR barcode, and some other data.

For companies in the automotive business, the packing slips according to DIN 4994 and VDA 4939, and the GALIA waybill are printed in Automotive Exchange.

The required information is now transferred from LN to Automotive Exchange and the shipping documents are compliant with the Portuguese law.

XML tax declaration enhancements

The initialization of the XML file in the Tax Declaration Master is now supported for VAT in Portugal. With the initialized Tax Declaration Master, an XML file is created in the tax declaration in LN Financials.

If the total VAT must be reimbursed, i.e. if the tag reembolso > 0, then details for the supplier annex that correspond to the summary of the invoices declared in the declaration box numbers 20, 21, 23, and 24, are also exported to the output XML file.

Customer operations are not included and must be added manually on the Tax Authority website before the declaration is submitted. Also, details for regularization annexes that correspond to box numbers 40 and 41 must also be added manually if they exist.