Type of Service: ftChargeItemCase

This table expands on the values provided in the Type of Service: ftChargeItemCase reference table of the Compliance Middleware with country-specific values applicable to the Portuguese market.

Format

CCCC_vlll_gggg_NNSV

v - version

version 2

V - VAT

For more information, see VAT rules and rates.

VATRate must match the rate of the VAT value. The Middleware accepts only the rates listed in Table 1; the regional rates of Madeira and the Azores are not supported.

Value	Description	SAF-T TaxType / TaxCode
0	Unknown VAT rate Not supported in Portugal; rejected.	–
1	Discounted-1 VAT rate Reduced rate (taxa reduzida), 6 %.	IVA / RED
2	Discounted-2 VAT rate Intermediate rate (taxa intermédia), 13 %.	IVA / INT
3	Normal VAT rate Normal rate (taxa normal), 23 %.	IVA / NOR
4	Super reduced 1 VAT rate Not supported in Portugal; rejected.	–
5	Super reduced 2 VAT rate Not supported in Portugal; rejected.	–
6	Parking VAT rate Not supported in Portugal; rejected.	–
7	Zero VAT rate 0 %, exempt. Requires a tax exemption code in ftChargeItemCaseData.PT.TaxExemptionCode. For more information, see Tax exemption code in ftChargeItemCaseData.	IVA / ISE (Isenta, exempt)
8	Not Taxable 0 %. Not subject to VAT (não sujeito). If NN is set, the line is exempt instead; see NN - nature of VAT.	NS / NS (not subject to VAT or Stamp Duty)

Table 1. VAT (V) values of ftChargeItemCase for Portugal.

S - Type of Service

Value	Description	Middleware Version
0	Unknown type of service With the help of the VAT-rates table saved within fiskaltrust.SecurityMechanisms.	1.3.45
1	Delivery (supply of goods)	1.3.45
2	Other service (supply of service)	1.3.45
3	Tip For owner use V=0 to 7, related to total amount For Employee use V=8, Not Taxable (as of 1.1.2022, this is calculated with 5%).	1.3.45
4	Voucher For Single-Use-Voucher use V=0 to 7 For Multi-Use-Voucher use V=8, Not Taxable Voucher Sale is a positive (+) amount. Voucher Redeem is a negative (-) amount. IsVoid can be applied to reverse amounts. Avoid to use this for Multi-Use-Voucher, use PayItem instead, with ShowInChargeItems flag. For Single-Use-Voucher, apply the ShowInPayItems flag to visualize it similar to payment and to keep the total amount unreduced.	1.3.45
5	Catalog service	1.3.45
6	Not own sales / Agency business Not supported in Portugal; rejected with EEEE_UnsupportedChargeItemServiceType.	1.3.45
7	Own Consumption	1.3.45
8	Grant For Unreal Grant use V=0 to 7 For Real Grant use V=8	1.3.45
9	Receivable Receivable creation is negative (-) amount Receivable reduction is positive (+) amount. IsVoid can be applied to reverse amounts. Avoid to use this, use PayItem instead.	1.3.45
A	Cash Transfer Cash Transfer to till is positive (+) amount Cash Transfer from till is negative (-) amount. Only useable with V=8, Not Taxable. IsVoid can be applied to reverse amounts	1.3.45

Table 2. Type of Service (S) values of ftChargeItemCase for Portugal.

NN - nature of VAT

Use 00 for charge items with VAT.

Whenever NN is set to a value other than 00, the charge item is exempt and the VAT rate (V) is ignored: the line is reported with the tax type IVA and the tax code ISE (Isenta, exempt), whatever V is. This also applies to V = 8. VATRate must be 0; a charge item with a VAT rate other than 0 % and an NN other than 00 is rejected.

The individual values of NN for exempt charge items are not yet specified for Portugal. Send the tax exemption code of an exempt charge item in ftChargeItemCaseData, as described in the next section.

Tax exemption code in ftChargeItemCaseData

An exempt charge item needs a tax exemption code (motivo de isenção). Send it in ftChargeItemCaseData.PT.TaxExemptionCode and use the zero VAT rate (V = 7) in ftChargeItemCase. The Middleware writes the code to TaxExemptionCode and the mention to TaxExemptionReason of the SAF-T (PT) line, and reports the line with the tax type IVA and the tax code ISE (Isenta, exempt).

{
  "Position": 2,
  "Quantity": 1,
  "Amount": 50,
  "Description": "Transporte internacional",
  "VATRate": 0,
  "ftChargeItemCase": 5788286605450018839,
  "ftChargeItemCaseData": {
    "PT": {
      "TaxExemptionCode": "M06"
    }
  }
}

The ftChargeItemCase in this example is 0x5054_2000_0000_0017: zero VAT rate, delivery, NN 00.

The following rules apply:

• TaxExemptionCode must be one of the exemption codes in Table 3, for example M06. Upper and lower case and surrounding spaces are ignored. An unknown code is rejected.
• TaxExemptionCode is only allowed on charge items with 0 % VAT, and V must be 7 (Zero VAT rate). Any other V, including 8 (Not Taxable), is rejected.
• NN is not evaluated and can be 00.
• The mention (TaxExemptionReason) is always taken from Table 3 and cannot be sent in the request.
• A refund must repeat the ftChargeItemCaseData of the original charge item.

Exemption code	Mention (TaxExemptionReason)	Legal basis
M01	Artigo 16.º, n.º 6 do CIVA	Artigo 16.º, n.º 6, alíneas a) a d) do CIVA
M02	Artigo 6.º do Decreto-Lei n.º 198/90, de 19 de junho	Artigo 6.º do Decreto-Lei n.º 198/90, de 19 de junho
M04	Isento artigo 13.º do CIVA	Artigo 13.º do CIVA
M05	Isento artigo 14.º do CIVA	Artigo 14.º do CIVA
M06	Isento artigo 15.º do CIVA	Artigo 15.º do CIVA
M07	Isento artigo 9.º do CIVA	Artigo 9.º do CIVA
M09	IVA - não confere direito a dedução	Artigo 62.º alínea b) do CIVA
M10	IVA – regime de isenção	Artigo 57.º do CIVA
M11	Regime particular do tabaco	Decreto-Lei n.º 346/85, de 23 de agosto
M12	Regime da margem de lucro – Agências de viagens	Decreto-Lei n.º 221/85, de 3 de julho
M13	Regime da margem de lucro – Bens em segunda mão	Decreto-Lei n.º 199/96, de 18 de outubro
M14	Regime da margem de lucro – Objetos de arte	Decreto-Lei n.º 199/96, de 18 de outubro
M15	Regime da margem de lucro – Objetos de coleção e antiguidades	Decreto-Lei n.º 199/96, de 18 de outubro
M16	Isento artigo 14.º do RITI	Artigo 14.º do RITI
M19	Outras isenções	Isenções temporárias determinadas em diploma próprio
M20	IVA - regime forfetário	Artigo 59.º-D n.º 2 do CIVA
M21	IVA – não confere direito à dedução (ou expressão similar)	Artigo 72.º n.º 4 do CIVA
M25	Mercadorias à consignação	Artigo 38.º n.º 1 alínea a) do CIVA
M26	Isenção de IVA com direito à dedução no cabaz alimentar	Lei n.º 17/2023, de 14 de abril
M30	IVA - autoliquidação	Artigo 2.º n.º 1 alínea i) do CIVA
M31	IVA - autoliquidação	Artigo 2.º n.º 1 alínea j) do CIVA
M32	IVA - autoliquidação	Artigo 2.º n.º 1 alínea l) do CIVA
M33	IVA - autoliquidação	Artigo 2.º n.º 1 alínea m) do CIVA
M34	IVA - autoliquidação	Artigo 2.º n.º 1 alínea n) do CIVA
M40	IVA - autoliquidação	Artigo 6.º n.º 6 alínea a) do CIVA, a contrário
M41	IVA - autoliquidação	Artigo 8.º n.º 3 do RITI
M42	IVA - autoliquidação	Decreto-Lei n.º 21/2007, de 29 de janeiro
M43	IVA - autoliquidação	Decreto-Lei n.º 362/99, de 16 de setembro
M44	IVA – Regras específicas - artigo 6.º	Artigo 6.º do CIVA
M45	IVA – regime transfronteiriço de isenção	Artigo 58.º-A do CIVA
M46	IVA – e-TaxFree	Decreto-Lei n.º 19/2017, de 14 de fevereiro
M99	Não sujeito ou não tributado	Outras situações de não liquidação do imposto

Table 3. Tax exemption codes for ftChargeItemCaseData.PT.TaxExemptionCode.

lll - local tagging/flag

TBD

gggg - global tagging/flag

Value	Description	Middleware Version
0001	IsVoid Marks ChargeItem as Void previous position. Quantity and amount are inverted, related to original item.	1.3.45
0002	IsReturn/IsRefund Marks ChargeItem as Return of good or service. Quantity and amount are inverted, related to original item.	1.3.45
0004	Discount Marks ChargeItem as Discount/Extra for previous position. Positive (+) amount is extra. Negative (-) amount is discount IsVoid or IsReturn/IsRefund will invert this behavior.	1.3.45
0008	Downpayment Marks ChargeItem as a downpayment. Positive (+) amount is the creation of downpayment. Negative (-) amount is reduction of downpayment. IsVoid or IsReturn/IsRefund will invert this behavior.	1.3.45
0010	Returnable Marks ChargeItem as a returnable. Positive (+) amount/quantity is handout. Negative (-) amount/quantity is reverse. IsVoid or IsReturn/IsRefund will invert this behavior.	1.3.45
0020	TakeAway Marks ChargeItem as TakeAway item to prove special VAT application	1.3.45
8000	ShowInPayments Visualize the item after Total Amount. This inverts amount and does not include the amount into the visualized total amount on the receipt.	1.3.45

Table 4. Global tagging/flag (gggg) values of ftChargeItemCase for Portugal.

ftChargeItemCaseFlag

This table shows flags that can be added to each ftChargeItemCase with values applicable to the Portuguese market.