> ## Documentation Index > Fetch the complete documentation index at: https://gobl-regime-code.mintlify.site/llms.txt > Use this file to discover all available pages before exploring further. # Portugal SAF-T Key: pt-saft-v1 Portugal doesn't have an e-invoicing format per se. Tax information is reported electronically to the AT (Autoridade Tributária e Aduaneira) either periodically in batches via a SAF-T (PT) report or individually in real time via a web service. This addon ensures that the GOBL documents have all the required fields to be able to be reported to the AT. ## Sources * [Portaria n.o 302/2016 – SAF-T Data Structure & Taxonomies](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Portaria_302_2016.pdf) * [Portaria n.o 195/2020 – Comunicação de Séries Documentais, Aspetos Específicos](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Faturacao/Comunicacao_Series_ATCUD/Documents/Comunicacao_de_Series_Documentais_Manual_de_Integracao_de_SW_Aspetos_Genericos.pdf) * [Portaria n.o 195/2020 – Especificações Técnicas Código QR](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Novas_regras_faturacao/Documents/Especificacoes_Tecnicas_Codigo_QR.pdf) * [Comunicação dos elementos dos documentos de faturação à AT, por webservice](https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Faturacao/Fatcorews/Documents/Comunicacao_dos_elementos_dos_documentos_de_faturacao.pdf) ## Extensions ### Invoice Type SAF-T's `InvoiceType` (Tipo de documento) specifies the type of a sales invoice. In GOBL, this type can be set using the `pt-saft-invoice-type` extension in the tax section. GOBL will set the extension for you based on the type and the tax tags you set in your invoice. The table below shows how this mapping is done: | Code | Name | GOBL Type | GOBL Tax Tag | | ---- | ------------------ | ------------- | ----------------- | | `FT` | Standard Invoice | `standard` | | | `FS` | Simplified Invoice | `standard` | `simplified` | | `FR` | Invoice-Receipt | `standard` | `invoice-receipt` | | `ND` | Debit Note | `debit-note` | | | `NC` | Credit Note | `credit-note` | | Example: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", "$tags": [ "invoice-receipt" ], // ... "type": "standard", // ... "tax": { "ext": { "pt-saft-invoice-type": "FR" } }, // ... ``` | Code | Name | | --------------- | ------------------ | | FT | Standard Invoice | | FS | Simplified Invoice | | FR | Invoice-Receipt | | ND | Debit Note | | NC | Credit Note | ### Payment Type To report payment receipts to the AT, GOBL provides conversion from `bill.Payment` documents. In a payment, the SAF-T's `PaymentType` (Tipo de documento) field specifies its type. In GOBL, this type can be set using the `pt-saft-payment-type` extension. GOBL will set the extension automatically based on the type and the tax tags you set. The table below shows how this mapping is done: | Code | Name | GOBL Type | GOBL Tax Tag | | ---- | ------------------------------------------ | --------- | ------------ | | RG | Outro Recibo | `receipt` | | | RC | Recibo no âmbito do regime de IVA de Caixa | `receipt` | `vat-cash` | For example: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/payment", // ... "type": "receipt", // ... "ext": { "pt-saft-receipt-type": "RG" }, // ... ``` | Code | Name | | --------------- | --------------------------------- | | RC | Receipt under the VAT Cash scheme | | RG | Other Receipt | ### Tax Rate Code The SAF-T's `TaxCode` (Código do imposto) is required for invoice items that apply VAT. GOBL provides the `pt-saft-tax-rate` extension to set this code at line tax level. It also determines it automatically this code using the `rate` field (when present). The following table lists the supported tax codes and how GOBL will map them: | Code | Name | GOBL Tax Rate | | ----- | --------------- | -------------- | | `NOR` | Tipo Geral | `standard` | | `INT` | Taxa Intermédia | `intermediate` | | `RED` | Taxa Reduzida | `reduced` | | `ISE` | Isenta | `exempt` | | Code | Name | | ---------------- | ------------ | | RED | Reduced | | INT | Intermediate | | NOR | Normal | | ISE | Exempt | | OUT | Other | ### Tax exemption reason code The SAF-T's `TaxExemptionCode` (Código do motivo de isenção de imposto) is a code that specifies the reason the VAT tax is exempt in a Portuguese invoice. When the `exempt` tag is used in a tax combo, the `ext` map's `pt-saft-exemption` property is required. The SAF-T's `TaxExemptionReason` (Motivo da isenção de imposto) is a text that justifies the exemption referencing the relevant legislation. In GOBL, this is provided with a special line-level `note`. By default, if no note is provided, GOBL will automatically assign a default one consistent with the exemption code. However, note that default texts are generic and not always sufficiently precise to comply with the regulations. The invoice issuer should be given the option to provide a custom note with the appropriate descriptive text. For example, you could define an invoice line exempt of tax with the exemption code and the reason as follows: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", // ... "lines": [ { // ... "item": { "name": "Some service exempt of tax", "price": "25.00" }, "tax": [ { "cat": "VAT", "rate": "exempt", "ext": { "pt-saft-tax-rate": "ISE", "pt-saft-exemption": "M40" } } ] }, "notes": [ { "key": "legal", "code": "M40", "src": "pt-saft-exemption", "text": "Artigo 6.º n.º 6 alínea a) do CIVA, a contrário" } ] ] } ``` | Code | Name | | ---------------- | ------------------------------------------------------------- | | M01 | Article 16, No. 6, paragraphs a) to d) of the VAT code | | M02 | Article 6 of Decree-Law No. 198/90 of 19th June | | M04 | Article 13 of the VAT code | | M05 | Article 14 of the VAT code | | M06 | Article 15 of the VAT code | | M07 | Article 9 of the VAT code | | M09 | Article 62 paragraph b) of the VAT code | | M10 | Article 57 of the VAT code | | M11 | Decree-Law No. 346/85 of 23rd August | | M12 | Decree-Law No. 221/85 of 3rd July | | M13 | Decree-Law No. 199/96 of 18th October | | M14 | Decree-Law No. 199/96 of 18th October | | M15 | Decree-Law No. 199/96 of 18th October | | M16 | Article 14 of the RITI | | M19 | Other exemptions | | M20 | Article 59-D No. 2 of the VAT code | | M21 | Article 72 No. 4 of the VAT code | | M25 | Article 38 No. 1 paragraph a) of the VAT code | | M26 | Law No. 17/2023 of 14th April | | M30 | Article 2 No. 1 paragraph i) of the VAT code | | M31 | Article 2 No. 1 paragraph j) of the VAT code | | M32 | Article 2 No. 1 paragraph l) of the VAT code | | M33 | Article 2 No. 1 paragraph m) of the VAT code | | M34 | Article 2 No. 1 paragraph n) of the VAT code | | M40 | Article 6 No. 6 paragraph a) of the VAT code, to the contrary | | M41 | Article 8 No. 3 of the RITI | | M42 | Decree-Law No. 21/2007 of 29th January | | M43 | Decree-Law No. 362/99 of 16th September | | M99 | Not subject to tax or not taxed | ### Product Type SAF-T's `ProductType` (Indicador de produto ou serviço) indicates the type of each line item in an invoice. The `pt-saft-product-type` extension used at line item level allows to set the product type to one of the allowed values. Example: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", // ... "lines": [ { // ... "item": { "name": "Some service", "price": "25.00", "ext": { "pt-saft-product-type": "S" } }, // ... } ] } ``` | Code | Name | | -------------- | ------------- | | P | Goods | | S | Services | | O | Other | | E | Excise Duties | | I | Taxes/Fees | ### Document Type SAF-T's `WorkType` (Tipo de documento de conferência) specifies the type of a working document. In GOBL, this type can be set using the `pt-saft-work-type` extension in either `bill.Invoice` or `bill.Order` documents. GOBL will set the extension for you based on the document type in some cases. The table below shows the supported work type codes and their compatibility with GOBL objects: | Code | Name | GOBL Doc | GOBL Type | | ---- | ------------------------------- | -------- | ---------- | | `PF` | Pró-forma | Invoice | `proforma` | | `FC` | Fatura de consignação | Invoice | | | `CC` | Credito de consignação | Invoice | | | `CM` | Consultas de mesa | Order | | | `FO` | Folhas de obra | Order | | | `NE` | Nota de Encomenda | Order | `purchase` | | `OU` | Outros | Order | | | `OR` | Orçamentos | Order | `quote` | | `DC` | Documentos de conferência | Order | | | `RP` | Prémio ou recibo de prémio | Order | | | `RE` | Estorno ou recibo de estorno | Order | | | `CS` | Imputação a co-seguradoras | Order | | | `LD` | Imputação a co-seguradora líder | Order | | | `RA` | Resseguro aceite | Order | | Example for a proforma invoice: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", "type": "proforma", // ... "tax": { "ext": { "pt-saft-work-type": "PF" } }, // ... ``` Example for a purchase order: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/order", "type": "purchase", // ... "tax": { "ext": { "pt-saft-work-type": "NE" } }, // ... ``` | Code | Name | | --------------- | ---------------------------------------------- | | CM | Table orders | | CC | Consignment credit note | | FC | VAT-compliant consignment invoice (Article 38) | | FO | Work orders | | NE | Purchase order | | OU | Other documents | | OR | Quotations | | PF | Pro forma invoice | | DC | Delivery verification documents | | RP | Premium Receipt | | RE | Chargeback Receipt | | CS | Co-insurers Allocation | | LD | Lead Co-insurer Allocation | | RA | Accepted Reinsurance | ### Payment Means The SAF-T's `PaymentMechanism` (Meios de pagamento) field specifies the payment means in a sales invoice or payment. GOBL provides the `pt-saft-payment-means` extension to set this value in your `bill.Invoice` advances or in you `bill.Payment` method. GOBL maps certain payment mean keys automatically to this extension: | Code | Name | GOBL Payment Means | | ---- | -------------------------------------------------- | ----------------------------------------------------- | | `CC` | Cartão crédito | `card` | | `CD` | Cartão débito | (\*) | | `CH` | Cheque bancário | `cheque` | | `CI` | Letter of credit | (\*) | | `CO` | Cheque ou cartão oferta | (\*) | | `CS` | Compensação de saldos em conta corrente | `netting` | | `DE` | Dinheiro eletrónico | `online` | | `LC` | Letra comercial | `promissory-note` | | `MB` | Referências de pagamento para Multibanco | (\*) | | `NU` | Numerário | `cash` | | `OU` | Outro | `other` | | `PR` | Permuta de bens | (\*) | | `TB` | Transferência bancária ou débito direto autorizado | `credit-transfer`, `debit-transfer` or `direct-debit` | | `TR` | Títulos de compensação extrassalarial | (\*) | (\*) For codes not mapped from a GOBL Payment Mean, use `other` and explicitly set the extension. For example, in an GOBL invoice: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", // ... "payment": { "advances": [ { "date": "2023-01-30", "key": "credit-transfer", "description": "Adiantamento", "amount": "100.00", "ext": { "pt-saft-payment-means": "TB" } } ] }, // ... } ``` For example, in a GOBL receipt: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/receipt", // ... "method": { "key": "other", "detail": "Compensação extrassalarial", "ext": { "pt-saft-payment-means": "TR" } }, // ... } ``` | Code | Name | | --------------- | ----------------------------------------- | | CC | Credit card | | CD | Debit card | | CH | Bank cheque | | CI | International documentary credit | | CO | Gift cheque or card | | CS | Settlement of balances in current account | | DE | Electronic money | | LC | Commercial bill | | MB | Multibanco payment references | | NU | Cash | | OU | Other | | PR | Barter | | TB | Bank transfer or direct debit | | TR | Supplementary compensation | ### Document Source SAF-T's `SourceBilling` (Origem do documento) field specifies the source of the document. GOBL provides the `pt-saft-source` extension to set this value in your documents. By default, GOBL will set this extension to "P" (Produced). The table below shows the supported source billing codes: | Code | Name | Description | | ---- | ---------- | --------------------------------------------------- | | `P` | Produced | Document produced by the application | | `I` | Integrated | Integrated document produced by another application | | `M` | Manual | Document from recovery or issued manually | Example: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", // ... "ext": { "pt-saft-source": "P" }, // ... } ``` | Code | Name | | -------------- | ---------- | | P | Produced | | I | Integrated | | M | Manual | ### Source Document Reference GOBL provides the `pt-saft-source-ref` extension to provide the full reference to a document integrated from another system, recovered or issued manually. This extension is required when the document source (`pt-saft-source` extension) is "M" (manual) or "I" (integrated). It must contain the complete document reference to be appended to the SAF-T's `HashControl` field as stipulated by Despacho n.o 8632/2014. Example with a manual document: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", // ... "ext": { "pt-saft-source": "M", "pt-saft-source-ref": "FTM abc/00001" }, // ... } ``` Example with a recovered document: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/invoice", // ... "ext": { "pt-saft-source": "M", "pt-saft-source-ref": "FTD FT SERIESA/123" }, // ... } ``` ### Movement Type SAF-T's `MovementType` (Tipo de documento de movimentação de mercadorias) specifies the type of a delivery document. In GOBL,this type can be set using the `pt-saft-movement-type` extension. If not provided explicitly, GOBL will set the extension for you based on the type of your delivery document. The table below shows how this mapping is done: | Code | Name | GOBL Type | | ---- | ------------- | --------- | | `GR` | Delivery note | `note` | | `GT` | Waybill | `waybill` | Example: ```js theme={null} { "$schema": "https://gobl.org/draft-0/bill/delivery", // ... "type": "note", // ... "ext": { "pt-saft-movement-type": "GR" }, // ... ``` | Code | Name | | --------------- | -------------------------------------- | | GR | Delivery note | | GT | Waybill | | GA | Guide to the movement own fixed assets | | GC | Consignment note | | GD | Returns slip or note |