Portugal Tax Code Properties and Fiscal Space

Creating transactions with a Portugal customer, vendor, or subsidiary requires that you set up your Portugal tax codes correctly. Requirements include tax code property and fiscal space.

Setting the correct tax code property is important for ensuring that the QR code on your transaction contains the correct VAT values and grouping.

For information about the QR code contents, see Portugal QR Code.

Tax code properties define a tax code and determine the correct tax rate applied on each item of a transaction record and VAT-related fields of the QR code. For Portugal tax codes, you can select any of the following properties:

• Blank – Indicates that no tax code property has been set. You must select a property other than Blank, otherwise, you cannot save the tax code record. You are also not allowed to save a transaction with an item that uses the tax code with a property of Blank.

• Normal – Used for goods and services that will be imposed a standard VAT rate based on Portugal taxation rules. In mainland Portugal, the normal tax rate is 23%.

• Intermediate – Used for certain items, such as foodstuff supplies, admission to shows, and wine, that will be imposed an intermediate VAT rate. In mainland Portugal, the intermediate rate is 13%.

• Reduced – Used for items, such as basic foodstuff supplies, pharmaceutical products, and agricultural goods among others, where the applicable tax rate is reduced from the normal tax rate. In mainland Portugal, the reduced rate is 6%.

• Nontaxable – Used to identify transactions that are not subject to the tax law.

• Exempt – Used to indicate that the item will be exempt from tax.

• Not Applicable – Used for cases when you do not want to include the tax code in the QR code, such as for testing purposes.

For more information about the tax codes, see Portugal Tax Codes.

Fiscal space codes are required under ISO 3166-1-alpha-2, and are included in the field I1 of the QR code. You can choose the following fiscal space codes:

The following Portugal codes:

• PT – Indicates mainland Portugal.

• PT–AC – Indicates Autonomous Region of the Azores.

• PT-MA – Indicates Autonomous Region of Madeira.

The following European codes: AT, BE, BG, CY, CZ, DE, DK, EE, ES, FI, FR, GB, GR, HR, HU, IE, IT, LT, LU, LV, MT, NL, PL, RO, SE, SI, SK

The following non-European codes: AD, AE, AF, AG, AI, AL, AM, AO, AQ, AR, AS, AU, AW, AX, AZ, BA, BB, BD, BF, BH, BI, BJ, BL, BM, BN, BO, BQ, BR, BS, BT, BV, BW, BY, BZ, CA, CC, CD, CF, CG, CH, CI, CK, CL, CM, CN, CO, CR, CU, CV, CW, CX, DJ, DM, DO, DZ, EC, EG, EH, ER, ET, FJ, FK, FM, FO, GA, GD, GE, GF, GG, GH, GI, GL, GM, GN, GP, GQ, GS, GT, GU, GW, GY, HK, HM, HN, HT, ID, IL, IM, IN, IO, IQ, IR, IS, JE, JM, JO, JP, KE, KG, KH, KI, KM, KN, KP, KR, KW, KY, KZ, LA, LB, LC, LI, LK, LR, LS, LY, MA, MC, MD, ME, MF, MG, MH, MK, ML, MM, MN, MO, MP, MQ, MR, MS, MU, MV, MW, MX, MY, MZ, NA, NC, NE, NF, NG, NI, NO, NP, NR, NU, NZ, OM, PA, PE, PF, PG, PH, PK, PM, PN, PR, PS, PW, PY, QA, RE, RS, RU, RW, SA, SB, SC, SD, SG, SH, SJ, SL, SM, SN, SO, SR, SS, ST, SV, SX, SY, SZ, TC, TD, TF, TG, TH, TJ, TK, TL, TM, TN, TO, TR, TT, TV, TW, TZ, UA, UG, UM, US, UY, UZ, VA, VC, VE, VG, VI, VN, VU, WF, WS, XK, YE, YT, ZA, ZM, ZW

General Notices