Portugal VAT Return Skill (Declaração Periódica de IVA) v2.0

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Field	Value
Country	Portugal (República Portuguesa)
Standard rate	23% (Continental); 22% (Madeira); 16% (Azores)
Reduced rates	13% Continental / 12% Madeira / 9% Azores (intermediate: restaurants, food products, diesel, some agricultural inputs); 6% Continental / 5% Madeira / 4% Azores (reduced: basic foodstuffs, water, books, medicines, passenger transport, hotels)
Zero rate	0% (exports, intra-EU B2B supplies of goods)
Return form	Declaração Periódica de IVA (campos/fields 1–41+)
Filing portal	https://www.portaldasfinancas.gov.pt (Portal das Finanças)
Authority	Autoridade Tributária e Aduaneira (AT)
Currency	EUR only
Filing frequencies	Monthly (turnover > €650,000 or Vol. B); Quarterly (turnover ≤ €650,000, Vol. A)
Deadline	Monthly: 10th of 2nd month after period end; Quarterly: 15th of 2nd month after quarter end
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accountants contributors
Validation date	April 2026

Key Declaração Periódica campos (the fields you will use most):

Campo	Meaning
1	Sales at standard rate — base (23%)
2	Sales at standard rate — IVA
3	Sales at intermediate rate — base (13%)
4	Sales at intermediate rate — IVA
5	Sales at reduced rate — base (6%)
6	Sales at reduced rate — IVA
7	Exempt sales with deduction right (exports, intra-EU)
8	Exempt sales without deduction right
9	Intra-EU acquisitions — base
10	Intra-EU acquisitions — IVA (output, self-assessed)
16	Other operations with IVA due by purchaser (reverse charge received)
17	IVA due on campo 16
20	Total IVA due (sum of output fields)
21	Deductible IVA — immobilizado (capital goods)
22	Deductible IVA — existências (stock for resale)
23	Deductible IVA — other goods and services
24	Total deductible IVA
40	IVA to pay (if 20 > 24)
41	IVA credit (if 24 > 20)

Conservative defaults — Portugal-specific:

Ambiguity	Default
Unknown rate on a sale	23%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Portugal (Continental)
Unknown B2B vs B2C for EU customer	B2C, charge 23%
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope

Red flag thresholds:

Threshold	Value
HIGH single-transaction	€5,000
HIGH tax-delta conservative default	€400
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net VAT position	€10,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period. Acceptable from: CGD (Caixa Geral de Depósitos), Millennium BCP, Santander Portugal, Novo Banco, BPI, ActivoBank, Banco CTT, Revolut Business, Wise Business, or any other.

Recommended — sales invoices (especially intra-EU and reverse charge), purchase invoices above €400, the client's NIF (9 digits, PT prefix for EU context).

Ideal — SAF-T (PT) extract from billing software, prior period Declaração Periódica, reconciliation of campo 41 credit.

Refusal policy if minimum is missing — SOFT WARN. Same pattern as Malta v2.0.

Portugal-specific refusal catalogue

R-PT-1 — Regime de isenção (Art. 53 CIVA). Trigger: client under the small business exemption (turnover ≤ €14,500 or ≤ €15,000 depending on current threshold). Message: "Regime de isenção clients do not charge IVA and cannot recover input IVA. They do not file the Declaração Periódica. This skill covers the normal regime only."

R-PT-2 — Partial exemption (pro rata / Art. 23 CIVA). Trigger: both taxable and exempt supplies, non-de-minimis. Message: "Mixed taxable and exempt supplies require pro rata under Art. 23 CIVA. Please use a contabilista certificado."

R-PT-3 — Margin scheme (regime da margem / Art. 50-A to 50-D). Trigger: second-hand goods, art, antiques. Message: "Regime da margem requires per-item computation. Out of scope."

R-PT-4 — VAT group (grupo de IVA). Trigger: VAT group. Message: "Grupo de IVA requires consolidation. Out of scope."

R-PT-5 — Fiscal representative. Trigger: non-resident with fiscal representative. Message: "Non-resident with representante fiscal — out of scope."

R-PT-6 — Madeira / Azores rates. Trigger: client operates in Madeira or Azores. Message: "Madeira (22%/12%/5%) and Azores (16%/9%/4%) have different rate tables. This skill covers Continental Portugal rates only. Please use a contabilista certificado familiar with regional rates."

R-PT-7 — Real estate (IVA imobiliário). Trigger: property transactions. Message: "IVA on real estate is complex. Please use a contabilista certificado."

R-PT-8 — Income tax instead of IVA. Trigger: user asks about IRS/IRC instead of IVA. Message: "This skill handles Portuguese IVA only."

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Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Section 5.

3.1 Portuguese banks (fees exempt — exclude)

Pattern	Treatment	Notes
CGD, CAIXA GERAL, CAIXA GERAL DE DEPOSITOS	EXCLUDE for bank charges	Financial service, exempt
MILLENNIUM BCP, BCP	EXCLUDE for bank charges	Same
SANTANDER PORTUGAL, SANTANDER PT	EXCLUDE for bank charges	Same
NOVO BANCO	EXCLUDE for bank charges	Same
BPI, BANCO BPI	EXCLUDE for bank charges	Same
ACTIVOBANK	EXCLUDE for bank charges	Same
BANCO CTT	EXCLUDE for bank charges	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
JUROS, JURO	EXCLUDE	Interest, out of scope
EMPRESTIMO, CREDITO HABITACAO	EXCLUDE	Loan principal

3.2 Portuguese government and statutory bodies (exclude entirely)

Pattern	Treatment	Notes
PORTAL DAS FINANCAS, AT, AUTORIDADE TRIBUTARIA	EXCLUDE	Tax payment (IVA, IRS, IRC)
SEGURANCA SOCIAL	EXCLUDE	Social security contributions
FINANÇAS, DIRECAO GERAL	EXCLUDE	Tax authority
CONSERVATORIA, REGISTO COMERCIAL	EXCLUDE	Commercial registry
CAMARA MUNICIPAL	EXCLUDE	Municipal fees
IRN, INSTITUTO REGISTOS E NOTARIADO	EXCLUDE	Government registry
IAPMEI	EXCLUDE	Government agency
ALFANDEGA, DIREÇÃO-GERAL DAS ALFÂNDEGAS	EXCLUDE	Customs (check for import IVA)

3.3 Portuguese utilities

Pattern	Treatment	Campo	Notes
EDP, EDP ENERGIA, EDP COMERCIAL	Domestic 23%	23 (input)	Electricity — standard rate
GALP, GALP ENERGIA	Domestic 23%	23	Energy/fuel
ENDESA PORTUGAL, IBERDROLA	Domestic 23%	23	Energy
EPAL, AGUAS DE PORTUGAL	Domestic 6%	23	Water at reduced rate
NOS, NOS COMUNICACOES	Domestic 23%	23	Telecoms — overhead
MEO, ALTICE PORTUGAL	Domestic 23%	23	Telecoms/broadband
VODAFONE PT, VODAFONE PORTUGAL	Domestic 23%	23	Telecoms
NOWO	Domestic 23%	23	Telecoms

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
FIDELIDADE	EXCLUDE	Insurance, exempt
AGEAS PORTUGAL, ALLIANZ PORTUGAL	EXCLUDE	Same
TRANQUILIDADE, GENERALI PT	EXCLUDE	Same
SEGURO, APOLICE	EXCLUDE	All insurance exempt

3.5 Post and logistics

Pattern	Treatment	Campo	Notes
CTT (standard mail)	EXCLUDE for standard postage		Universal service exempt
CTT (parcels, CTT Expresso)	Domestic 23%	23	Non-universal taxable
DHL EXPRESS PORTUGAL	Domestic 23%	23	Express courier
CHRONOPOST PORTUGAL	Domestic 23%	23	Express
FEDEX, UPS PORTUGAL	Domestic 23%	23	Courier

3.6 Transport (Portugal domestic)

Pattern	Treatment	Campo	Notes
CP, COMBOIOS DE PORTUGAL	Domestic 6%	23 (input)	Rail at reduced rate
METRO LISBOA, METRO PORTO	Domestic 6%	23	Urban rail
CARRIS, CARRIS METROPOLITANA	Domestic 6%	23	Lisbon bus
STCP	Domestic 6%	23	Porto bus
UBER PT, UBER PORTUGAL	Domestic 6% (transport)	23	Ride-hailing
BOLT PT	Domestic 6%	23	Ride-hailing
TAXI	Domestic 6%	23	Local taxi
TAP AIR PORTUGAL (domestic)	Domestic 6%	23	Domestic flights reduced
TAP, RYANAIR, EASYJET (international)	EXCLUDE / 0%		International flights exempt
BRISA, VIA VERDE	Domestic 23%	23	Motorway tolls

3.7 Food retail (blocked unless hospitality business)

Pattern	Treatment	Notes
CONTINENTE, MODELO	Default BLOCK input VAT	Personal provisioning
PINGO DOCE, JERÓNIMO MARTINS	Default BLOCK	Same
LIDL, ALDI, INTERMARCHE	Default BLOCK	Same
MINIPREÇO, MERCADONA	Default BLOCK	Same
RESTAURANTE, PASTELARIA, CAFÉ	Default BLOCK	Entertainment — see 5.12

3.8 SaaS — EU suppliers (reverse charge / autoliquidação)

Pattern	Billing entity	Campo	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	16/17 + 23	Autoliquidação: output on 17, input on 23
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	16/17 + 23	Autoliquidação
ADOBE	Adobe Systems Software Ireland Ltd (IE)	16/17 + 23	Autoliquidação
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	16/17 + 23	Autoliquidação
LINKEDIN (paid)	LinkedIn Ireland Unlimited (IE)	16/17 + 23	Autoliquidação
SPOTIFY TECHNOLOGY	Spotify AB (SE)	16/17 + 23	EU, autoliquidação
DROPBOX	Dropbox International Unlimited (IE)	16/17 + 23	Autoliquidação
SLACK	Slack Technologies Ireland Ltd (IE)	16/17 + 23	Autoliquidação
ATLASSIAN (Jira, Confluence)	Atlassian Network Services BV (NL)	16/17 + 23	EU, autoliquidação
ZOOM	Zoom Video Communications Ireland Ltd (IE)	16/17 + 23	Autoliquidação
STRIPE (subscription)	Stripe Technology Europe Ltd (IE)	16/17 + 23	Transaction fees exempt — see 3.11

3.9 SaaS — non-EU suppliers (reverse charge / autoliquidação)

Pattern	Billing entity	Campo	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	16/17 + 23	LU → EU autoliquidação
NOTION	Notion Labs Inc (US)	16/17 + 23	Non-EU autoliquidação
ANTHROPIC, CLAUDE	Anthropic PBC (US)	16/17 + 23	Non-EU autoliquidação
OPENAI, CHATGPT	OpenAI Inc (US)	16/17 + 23	Non-EU autoliquidação
GITHUB	GitHub Inc (US)	16/17 + 23	Check IE entity
FIGMA	Figma Inc (US)	16/17 + 23	Non-EU
CANVA	Canva Pty Ltd (AU)	16/17 + 23	Non-EU
HUBSPOT	HubSpot Inc (US) or IE — check	16/17 + 23	Depends on billing entity
TWILIO	Twilio Inc (US)	16/17 + 23	Non-EU

3.10 SaaS — the exception

Pattern	Treatment	Why
AWS EMEA SARL	EU autoliquidação campo 16/17 + 23 (LU entity)	Standard EU treatment. If invoice shows Portuguese IVA, treat as domestic 23%.

3.11 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Financial services
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
STRIPE (subscription)	EU autoliquidação 16/17 + 23	IE entity
SUMUP, SQUARE, ZETTLE	Check invoice	If Portuguese: domestic 23%; if EU: autoliquidação
IFTHENPAY, EUPAGO	Check invoice	Portuguese payment processors — fees may be exempt

3.12 Professional services (Portugal)

Pattern	Treatment	Campo	Notes
CONTABILISTA, GABINETE CONTABILIDADE	Domestic 23%	23	Always deductible
ADVOGADO, ESCRITORIO ADVOCACIA	Domestic 23%	23	Business legal matters
NOTARIO, CARTORIO	Domestic 23%	23	Business notarial fees
SOLICITADOR	Domestic 23%	23	Legal practitioner
REVISOR OFICIAL DE CONTAS, ROC	Domestic 23%	23	Auditor

3.13 Payroll and social security (exclude entirely)

Pattern	Treatment	Notes
SEGURANCA SOCIAL	EXCLUDE	Social security contributions
SALARIO, VENCIMENTO, REMUNERACAO	EXCLUDE	Wages
SUBSIDIO, SUBSIDIO FERIAS	EXCLUDE	Holiday/vacation pay
FUNDO COMPENSACAO, FCT	EXCLUDE	Compensation fund

3.14 Property and rent

Pattern	Treatment	Notes
RENDA COMERCIAL, ARRENDAMENTO COMERCIAL	Domestic 23%	Commercial lease with IVA option (Art. 12 n.1 al. e CIVA)
RENDA, ARRENDAMENTO (residential)	EXCLUDE	Residential lease exempt
IMI, IMPOSTO MUNICIPAL	EXCLUDE	Property tax
AIMI	EXCLUDE	Additional property tax

3.15 Internal transfers and exclusions

Pattern	Treatment	Notes
TRANSFERENCIA INTERNA, MOVIMENTO INTERNO	EXCLUDE	Internal movement
DIVIDENDO	EXCLUDE	Out of scope
AMORTIZACAO EMPRESTIMO	EXCLUDE	Loan repayment
LEVANTAMENTO, LEVANTAMENTO ATM	TIER 2 — ask	Default exclude
REFORÇO DE CAPITAL, SUPRIMENTO	EXCLUDE	Owner injection / shareholder loan

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Section 4 — Worked examples

Six fully worked classifications from a hypothetical Portugal-based self-employed IT consultant (trabalhador independente, normal IVA regime).

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: US entity. Non-EU autoliquidação under Art. 6 n.6 CIVA. Client self-assesses: output IVA on campo 17, input IVA deductible on campo 23. Net zero.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Campo (input)	Campo (output)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-14.68	-14.68	3.38	23%	23	16/17	N	—	—

Example 2 — EU service, autoliquidação (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR

Reasoning: IE entity — EU autoliquidação. Output IVA on campo 17, input IVA on campo 23. Net zero.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Campo (input)	Campo (output)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	195.50	23%	23	16/17	N	—	—

Example 3 — Entertainment, treatment in Portugal

Input line: 15.04.2026 ; RESTAURANTE BELCANTO LISBOA ; DEBIT ; Business dinner ; -220.00 ; EUR

Reasoning: Restaurant. In Portugal, IVA on business meals (refeições de negócios) is generally deductible under Art. 21 n.1 al. d) CIVA, but only 50% deductible if they are considered despesas de representação (entertainment/representation expenses). The 50% limit applies to the IVA deduction (not just the income tax base). Default: block, flag for reviewer. If confirmed business with documentation → 50% IVA deductible.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Campo	Default?	Question?	Excluded?
15.04.2026	RESTAURANTE BELCANTO LISBOA	-220.00	-220.00	0	—	—	Y	Q1	"Restaurant: IVA 50% deductible if despesas de representação. Confirm business purpose."

Example 4 — Capital goods (imobilizado)

Input line: 18.04.2026 ; WORTEN (SONAE) ; DEBIT ; Laptop HP ; -1,595.00 ; EUR

Reasoning: €1,595 gross. In Portugal, assets used for >1 year and above a de minimis threshold are imobilizado (bens de investimento). Input IVA goes to campo 21 (IVA dedutível — imobilizado) rather than campo 23. Subject to regularisation over 5 years movable / 20 years immovable (Art. 24–26 CIVA).

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Campo	Default?	Question?	Excluded?
18.04.2026	WORTEN	-1,595.00	-1,296.75	-298.25	23%	21	N	—	—

Example 5 — EU B2B service sale

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice PT-2026-018 IT consultancy ; +3,500.00 ; EUR

Reasoning: B2B services to Germany — place of supply is customer's country (Art. 6 n.6 al. a) CIVA / Art. 44 Directive). Report on campo 7 (operações isentas com direito a dedução). No output IVA. Verify German USt-IdNr on VIES.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Campo	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+3,500.00	+3,500.00	0	0%	7	Y	Q2 (HIGH)	"Verify German USt-IdNr on VIES"

Example 6 — Motor vehicle, deduction rules

Input line: 28.04.2026 ; ALD AUTOMOTIVE PORTUGAL ; DEBIT ; Lease payment VW Golf ; -450.00 ; EUR

Reasoning: Car lease. In Portugal, IVA on light passenger vehicles (viaturas ligeiras de passageiros) is generally NOT deductible (Art. 21 n.1 al. a) CIVA). Exceptions: taxis, driving schools, rental vehicles used in rental business, electric vehicles (50% deductible since 2020), hybrid plug-in vehicles (50% deductible). A VW Golf (non-electric) → blocked. If electric/hybrid → 50% deductible.

Output:

Date	Counterparty	Gross	Net	VAT	Rate	Campo	Default?	Question?	Excluded?
28.04.2026	ALD AUTOMOTIVE PORTUGAL	-450.00	-450.00	0	—	—	Y	Q3	"Viatura ligeira de passageiros: IVA blocked. Electric/hybrid (50% deductible)?"

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Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 23% (Art. 18 n.1 al. c) CIVA)

Default rate for Continental Portugal. Sales → campo 1/2. Purchases → campo 23 (or 21/22).

5.2 Intermediate rate 13% (Art. 18 n.1 al. b), Lista II)

Restaurants (food + non-alcoholic drinks), diesel, certain food products (conserves, oils), wine, agricultural inputs. Sales → campo 3/4.

5.3 Reduced rate 6% (Art. 18 n.1 al. a), Lista I)

Basic foodstuffs (bread, milk, fruit, vegetables, fish, meat), water, books, medicines, passenger transport, hotels, cultural events. Sales → campo 5/6.

5.4 Zero rate and exempt with credit

Exports → campo 7. Intra-EU goods → campo 7. Intra-EU B2B services → campo 7.

5.5 Exempt without credit (Art. 9 CIVA)

Medical, education, insurance, financial services, residential rent, postal universal service. If significant → R-PT-2 refuses.

5.6 Local purchases

Input IVA on compliant fatura. Capital goods → campo 21. Stock → campo 22. Other → campo 23.

5.7 Autoliquidação — EU services (Art. 6 n.6)

EU service: base → campo 16, output IVA → campo 17, input → campo 23. Net zero.

5.8 Autoliquidação — EU goods (aquisições intracomunitárias)

EU goods: base → campo 9, output IVA → campo 10, input → campo 23/21.

5.9 Autoliquidação — non-EU

Non-EU: base → campo 16, output IVA → campo 17, input → campo 23.

5.10 Domestic reverse charge (Art. 2 n.1 al. i-j CIVA)

Portugal has domestic reverse charge for construction services (empreitadas de obras), scrap metal, and CO2 emission allowances. The acquirer self-assesses IVA.

5.11 Capital goods (bens de investimento)

Assets used >1 year → campo 21 for input IVA. Subject to regularização over 5 years (movable) or 20 years (immovable), Art. 24–26 CIVA.

5.12 Blocked/restricted input IVA (Art. 21 CIVA)

• Light passenger vehicles (viaturas ligeiras de passageiros): IVA blocked (Art. 21 n.1 al. a)). Exceptions: taxi, driving school, rental. Electric vehicles: 50% deductible. Hybrid plug-in: 50% deductible.
• Fuel: diesel for VP 50% deductible; GPL/electric 100% deductible. Petrol: NOT deductible for VP.
• Entertainment (despesas de representação): IVA 50% deductible (Art. 21 n.1 al. d)). This includes business meals — 50% of IVA, not full deduction.
• Travel and accommodation: IVA deductible if business-related and documented.
• Tobacco: not deductible.
• Personal use: not deductible.
• Gifts: IVA deductible only if ≤ 5 per mille of turnover and unit cost ≤ €50.

5.13 SAF-T (PT)

Portugal requires SAF-T (Standard Audit File for Tax) from all businesses using billing software. The SAF-T file must be submitted monthly to AT. It provides the most reliable data source for IVA classification. If available, prefer SAF-T data over bank statement.

5.14 Sales — local domestic

Charge 23%, 13%, or 6%. Map to campo 1/3/5 as appropriate.

5.15 Sales — cross-border B2C

Above €10,000 → R-EU-5 OSS refusal fires.

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Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: GALP, REPSOL, BP, CEPSA. Default: blocked (VP default). Question: "Viatura ligeira or comercial? Electric/hybrid (50% IVA deductible)? Diesel for VP is 50% IVA deductible."

6.2 Restaurants and entertainment

Pattern: restaurante, pastelaria, café. Default: block. Question: "Business meal (despesas de representação)? IVA 50% deductible with documentation."

6.3 Ambiguous SaaS

Default: non-EU autoliquidação campo 16/17 + 23. Question: "Check invoice for legal entity."

6.4 Owner transfers

Default: exclude as suprimento/reforço. Question: "Customer payment, own money, or loan?"

6.5 Incoming from individuals

Default: domestic B2C 23%. Question: "Sale? Business or consumer?"

6.6 Foreign incoming

Default: domestic 23%. Question: "B2B with NIF, B2C, goods/services, country?"

6.7 Large purchases

Default: campo 21 if capital good. Question: "Confirm invoice total."

6.8 Mixed-use phone, internet

Default: 0%. Question: "Dedicated business or mixed?"

6.9 Outgoing to individuals

Default: exclude. Question: "Contractor, wages, refund, personal?"

6.10 Cash withdrawals

Default: exclude. Question: "What for?"

6.11 Rent

Default: no IVA (residential). Question: "Commercial with IVA option (Art. 12 n.1 al. e)?"

6.12 Foreign hotel

Default: exclude from input IVA. Question: "Business trip?"

6.13 Airbnb income

Default: [T2] flag. Question: "Alojamento Local registration? Duration? 6% reduced rate for accommodation?"

6.14 Construction reverse charge

Pattern: empreiteiro, construção civil. Default: [T2] flag. Question: "Construction subcontractor subject to domestic reverse charge?"

6.15 Platform sales

Default: if EU cross-border above €10,000 → R-EU-5. Otherwise domestic 23%. Question: "Sell outside Portugal?"

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Section 7 — Excel working paper template (Portugal-specific)

Sheet "Transactions"

Column H accepts campo codes from Section 1.

Sheet "Campo Summary"

| 1  | Sales 23% base | =SUMIFS(...) |
| 2  | IVA on sales 23% | =1*0.23 |
| 3  | Sales 13% base | =SUMIFS(...) |
| 4  | IVA on sales 13% | =3*0.13 |
| 5  | Sales 6% base | =SUMIFS(...) |
| 6  | IVA on sales 6% | =5*0.06 |
| 7  | Exempt with deduction right | =SUMIFS(...) |
| 9  | Intra-EU acquisitions base | =SUMIFS(...) |
| 10 | IVA on intra-EU | =9*0.23 |
| 16 | Other reverse charge base | =SUMIFS(...) |
| 17 | IVA on reverse charge | =16*0.23 |
| 20 | Total IVA due | =2+4+6+10+17 |
| 21 | Deductible IVA — imobilizado | =SUMIFS(input VAT, ..., "21") |
| 22 | Deductible IVA — existências | =SUMIFS(..., "22") |
| 23 | Deductible IVA — other | =SUMIFS(..., "23") |
| 24 | Total deductible IVA | =21+22+23 |
| 40 | IVA to pay | =MAX(0, 20-24) |
| 41 | IVA credit | =MAX(0, 24-20) |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/portugal-vat-<period>-working-paper.xlsx

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Section 8 — Portuguese bank statement reading guide

CSV format conventions. Portuguese banks export CSV with semicolons and DD-MM-YYYY or DD/MM/YYYY dates. Common columns: Data, Descrição/Movimento, Débito, Crédito, Saldo. CGD and Millennium BCP use their own export formats.

Portuguese language variants. Renda (rent), salário/vencimento (salary), juros (interest), transferência (transfer), contribuições (contributions), fatura (invoice), reembolso (refund), depósito (deposit), levantamento (withdrawal).

Internal transfers. "Transferência interna", "movimento entre contas". Exclude.

Portal das Finanças payments. Tax payments appear as "AT", "FINANÇAS", "PAGAMENTO ESTADO". Always exclude.

Segurança Social. Social security contributions appear as monthly direct debits. Always exclude.

SAF-T integration. If SAF-T file is available, it provides structured invoice data including NIF of counterparties, IVA rates, and amounts. Prefer SAF-T data.

Foreign currency. Convert to EUR at ECB rate.

IBAN prefix. PT = Portugal. ES, IE, FR, DE = EU. US, GB, BR = non-EU.

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Section 9 — Onboarding fallback

9.1 Entity type

Inference: LDA = company; Unipessoal/Sociedade = company; trabalhador independente = freelancer/sole trader. Fallback: "Trabalhador independente, LDA, or SA?"

9.2 IVA regime

Fallback: "Normal regime or regime de isenção (Art. 53)?"

9.3 NIF

Fallback: "Your NIF? (9 digits, PT prefix for EU)"

9.4 Filing period and frequency

Fallback: "Monthly (Vol. B) or quarterly (Vol. A)?"

9.5 Industry

Fallback: "What does the business do?"

9.6 Employees

Inference: Segurança Social outgoing. Fallback: "Employees?"

9.7 Exempt supplies

Fallback: "Any exempt sales?" If yes → R-PT-2.

9.8 Credit carried forward

Always ask. "IVA credit from prior period? (Campo 41)"

9.9 Cross-border customers

Fallback: "Customers outside Portugal? EU/non-EU? B2B/B2C?"

9.10 Madeira/Azores operations

Conditional: "Do you have operations in Madeira or Azores?" If yes → R-PT-6 refuses.

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Section 10 — Reference material

Sources

1. Código do IVA (CIVA) — https://info.portaldasfinancas.gov.pt
2. RITI (Regime do IVA nas Transações Intracomunitárias) — D.L. 290/92
3. Declaração Periódica form and instructions — Portal das Finanças
4. SAF-T (PT) technical specifications — Portaria 302/2016
5. Council Directive 2006/112/EC — via eu-vat-directive companion
6. VIES — https://ec.europa.eu/taxation_customs/vies/

Known gaps

1. Madeira/Azores rate tables not included (R-PT-6 refuses).
2. Construction domestic reverse charge flagged T2 only.
3. Electric/hybrid vehicle 50% IVA rule requires current vehicle classification.
4. Regime de isenção threshold (€14,500/€15,000) — verify current.
5. SAF-T integration is flagged but not automated.
6. Restaurant 50% IVA deduction for despesas de representação requires documentation.
7. Diesel 50% IVA deduction for VP is current — verify annually.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 structure.
• v1.0/1.1: Initial skill.

Self-check (v2.0)

1. Quick reference: yes. 2. Supplier library (15): yes. 3. Worked examples (6): yes. 4. Tier 1 (15): yes. 5. Tier 2 (15): yes. 6. Excel template: yes. 7. Onboarding (10): yes. 8. 8 refusals: yes. 9. Reference: yes. 10. Vehicle block with EV/hybrid 50% exception: yes. 11. Restaurant 50% IVA deduction: yes. 12. SAF-T requirement mentioned: yes. 13. Continental vs Madeira/Azores rates: yes. 14. Three-rate structure (23/13/6): yes. 15. Non-EU autoliquidação campo 16/17: yes.

End of Portugal VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

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