VAT Period) File Format en 2010-03-26

5/12/2018 VAT Period) File Format en 2010-03-26 - slidepdf.com

http://slidepdf.com/reader/full/vat-period-file-format-en-2010-03-26 1/22



1/19/2012 Annual Declaration header-trail

13 Espaços Blanks Alf. 160

1 Tipo de registo Record type Alf. 3 999

4 Número de registos Number of records Num. 9


Trailer do ficheiro

1 1 2 1.xl 2 2



1/19/2012 Periodic VAT Declaration

Record

Type

Fram

e Field

Positi

on in

Recor

d

Field Description PT Field Description EN

Type

Leng

th Value

Co

nte

nt

typ

e

Data source

RFUVPT00

Data source

RFIDPTFO VAT code


3 Tipo de ficheiro File type Alfa 5 ASCII

8 Versão de ficheiro File version Num. 2 03

10 Data do ficheiro (AAAAMMDD) File date (YYYYMMDD) Num. 8

18 Espaços Blanks Alfa 117


3 Tipo de declaração Declaration type Alfa 5 DPIVA

1 8 NIF FISCAL-ID Num. 9 STCD1

17 Dentro/Fora do prazo Within deadline? Num. 1 1 or 2 Selection

Screen



3 3 Localização da sede Company headquarter location Num. 1 1,2 or 3 Selection

Screen

4 1-3 4 Oper. Realizadas em Espaço Diferente da Sede Transaction in other area than the

headquarter

Num. 3 0,1,2 or 3 Selection

Screen

4 7 Actividades Imobiliária

para ano < 2010

Real Estate Activities (for years < 2010) Num. 1 0 or 4 Selection

Screen

Fill only for

years before

2010 &

indicator

checked with

4; Fill with "0"

for 2010+

1 8 Declarações Recapitulativas Summary Reports Num. 1 0 or 5 Selection

Screen6 9 Relação de Clientes Customers Report Num. 1 0,1,2,3 or 4 se

e

det

ails

in

Fil

es

De

tail

s

Selection

screen

7 10 Relação de Fornecedores Vendors Report Num. 1 0,1,2,3 or 4 se

e

det

ails

in

Fil

es

De

tail

s

Selection

screen

Valid as of 01-Jul-2006 (includes VAT Refund Report);

last update: 30-jun-06according to changes by DGCI described inSuporte_informatico_IVA_2006_5vs.docfrom 22-jun-06 (http://www.e-

financas.gov.pt/de/download/Suporte_Informatico_IVA_2006-5.exe); Changes marked in pink; please see also explanations in sheet "Files - Details".

File Header

Declaration Header

Header of the PVD

81815261.xls




Record

Type

Fram

e Field

Positi

on in

Recor

d


Type

Leng

th Value

Co

nte

nt

typ

e

Data source

RFUVPT00

Data source

RFIDPTFO VAT code

8 11 Relação dos Suj. Passivos a que respeitam as regularizaçõesCorrection VAT Report Num. 1 0,1,2,3 or 4 se

e

det

ails

in

Fil

es

De

tail

s

6 9 Relação de Clientes Customers Report Num. 1 0,1,2,3 or 4 se

e

det

ails

in

Fil

es

De

tail

s

Selection

screen

7 10 Relação de Fornecedores Vendors Report Num. 1 0,1,2,3 or 4 se

e

det

ails

in

Fil

es

De

tail

s

Selection

screen

8 11 Relação dos Suj. Passivos a que respeitam as regularizaçõesCorrection VAT Report Num. 1 0,1,2,3 or 4 se

e

det

ails

in

Fil

es

De

tail

s

05A 1 12 Inexistência de Operações No operations in the referred period Num. 1 0 or 1 Selection

Screen

13 Ano a que respeita a declaração Year to which the Declaration refers to Num. 4 Selection

Screen

17 Período (mês ou trimestre) Period (month or quarter) ( Alfa 3 01 to 12 or

03T, 06T, 09T

or 12T

Selection

Screen



6 1-1 3 B.T. -Trans. Bens e Prest. Serv. à Taxa Reduzida Tax Base ± Goods and Services Supply at

Reduced Tax Rate

Num. 12 Tax Code

1-5 15 B.T. -Trans. Bens e Prest. Serv. à Taxa Intermédia Tax Base ± Goods and Services Supply at

Intermediate Tax Rate

Num. 12 Tax Code

1-3 27 B.T. -Trans. Bens e Prest. Serv. à Taxa Normal Tax Base ± Goods and Services Supply at

Normal Tax Rate

Num. 12 Tax Code

Detail of the PVD (1)

81815261.xls




Record

Type

Fram

e Field

Positi

on in

Recor

d


Type

Leng

th Value

Co

nte

nt

typ

e

Data source

RFUVPT00

Data source

RFIDPTFO VAT code

16 39 B.T. -Prestações de serviços efectuadas por suj. Passivos d

outros Estados Membros cujo imp. foi liquidado pelo

declarante

Tax Base - Services rendered by taxable

person from other EU country where tax is

paid by reporting company

Num. 12 h) h) Fill only for

declaration

2010+; for

previous years

fill with "0"

13 51 Imp.a Favor Estado - Aquisições. Intra. Bens e Op.

Assimiladas -cujo imp.foi liquidado pelo declarante

Tax in favour of State - Intracomm.

Acquisitions of Goods and similar

operations where tax is paid by reporting

entity


declaration

2010+; for

previous years

fill with "0"

17 63 Imp.a Favor Estado-Prestações de serviços efectuadas por

suj. Passivos de outros Estados Membros cujo imp. foi

liquidado pelo declarante

Tax in favour of State - Services rendered

by taxable person from other EU country

where tax is paid by reporting company


declaration

2010+; for

previous years

fill with "0"



97 3 A-Efectuadas por entidades residentes em países

comunitários (não inclui operações mencionadas no campo

16)

A - by entities in EU countries (does not

include operations mentioned in field 16)


declaration

2010+; for

previous years

fill with "0"

98 15 A-Efectuadas por entidades residentes em países ou

territórios terceiros

A - by entities in third countries or

territories


declaration

2010+; for

previous years

fill with "0"

99 27 B-Ouro (Decreto-Lei 362/99) B - Gold (Decreto-Lei 362/99) Num. 12 h) h) Fill only for

declaration

2010+; for

previous years

fill with "0"

100 39 B-Aquisições de imóveis com renúncia à isenção (Decreto-L

21/2007)

B - Acquisitions of real estate without

exemption (Decreto-Lei 21/2007)


declaration

2010+; for

previous years

fill with "0"

101 51 B-Sucatas [Alínea l) do n.º 1 do art.º 2.º do CIVA] B - Scrap (item I, no. 1, article 2 of CIVA) Num. 12 h) h) Fill only for

declaration

2010+; for

previous years

fill with "0"

Detail of the PVD (6)

81815261.xls




Record

Type

Fram

e Field

Positi

on in

Recor

d


Type

Leng

th Value

Co

nte

nt

typ

e

Data source

RFUVPT00

Data source

RFIDPTFO VAT code

102 63 B-Serviços de construção civil [Alínea j) do n.º 1 do art.º 2.º

do CIVA]

B - Construction services (item J, no. 1,

article 2 of CIVA)


declaration

2010+; for

previous year

fill with "0"

103 75 C-Se efectuou operações desta natureza, indique o seu valorC - Indicate the value for these operations Num. 12 h) h) Fill only for

declaration

2010+; for

previous year

fill with "0"

104 87 D-Se efectuou operações desta natureza, indique o seu valorD - Indicate the value for these operations Num. 12 h) h) Fill only for

declaration

2010+; for

previous year

fill with "0"

105 99 Soma do quadro 06-A (97+«+104) Total of frame 06-A (97+«+104) Num. 12 h) h) Fill only for declaration

2010+; for

previous year

fill with "0"




20 6 NIF Técnico Oficial de Contas FISCAL-ID of Chartered Accountants Num. 9 Selection

Screen

15 Total de campos 90+91+92+93+94+95+96 Total of Fields 90+91+92+93+94+95+96 Num. 13 Coding



4 1/2/3 3 Continente, Açores ou Madeira Continental Portugal, Azores or Madeira Num. 1 1, 2 or 3 Selection

Screen

1 4 NIF FISCAL-ID Num. 9 STCD1

05A 13 Ano a que respeita a declaração Year to which the Declaration refers to Num. 4 Selection

Screen

17 Período (mês ou trimestre) Period (month or quarter) Alfa 3 01 a 12 or

03T, 06T, 09T

or 12Ta)

Selection

Screen




Screen

6 1-1 4 B.T. -Trans. Bens e Prest. Serv. à Taxa Reduzida Tax Base ± Goods and Services Supply at

Reduced Tax Rate

Num. 12 Tax Code

1-5 16 B.T. -Trans. Bens e Prest. Serv. à Taxa Intermédia Tax Base ± Goods and Services Supply at

Intermediate Tax Rate

Num. 12 Tax Code

1-3 28 B.T. -Trans. Bens e Prest. Serv. à Taxa Normal Tax Base ± Goods and Services Supply at

Normal Tax Rate

Num. 12 Tax Code

Trailer of the PVD

Header Appendix R to the PVD (Anexo A - Açores/Madeira)

Detail Appendix R to the PVD (1) (Anexo A - Açores/Madeira)

81815261.xls




Record

Type

Fram

e Field

Positi

on in

Recor

d


Type

Leng

th Value

Co

nte

nt

typ

e

Data source

RFUVPT00

Data source

RFIDPTFO VAT code

67 28 B-Ouro (Decreto-Lei 362/99) B - Gold (Decreto-Lei 362/99) Num. 12 h) h) Fill only for

declaration

2010+; for

previous year

fill with "0"

68 40 B-Aquisições de imóveis com renúncia à isenção (Decreto-L

21/2007)

B - Acquisitions of real estate withou

exemption (Decreto-Lei 21/2007


declaration

2010+; for

previous year

fill with "0"

69 52 B-Sucatas [Alínea l) do n.º 1 do art.º 2.º do CIVA]B - Scrap Sucatas (item I, no. 1, article 2 o

CIVA)


declaration

2010+; for

previous year

fill with "0"

70 64 B-Serviços de construção civil [Alínea j) do n.º 1 do art.º 2.do CIVA]

B - Construction services (item J, no. 1,article 2 of CIVA)

Num. 12 h) h) Fill only for declaration

2010+; for

previous year

fill with "0"

71 76 C-Se efectuou operações desta natureza, indique o seu valorC - Indicate the value for these operationsNum. 12 h) h) Fill only for

declaration

2010+; for

previous year

fill with "0"

72 88 D-Se efectuou operações desta natureza, indique o seu valorD - Indicate the value for these operationsNum. 12 h) h) Fill only for

declaration

2010+; for

previous year

fill with "0"

73 100 Soma do quadro 06-A (65+«+72) Total of frame 06-A (65+«+72) Num. 12 h) h) Fill only for

declaration

2010+; for

previous year

fill with "0"




Screen

4 Número de registos Number of records Num. 3 Coding

7 Total de campos 62+63+64 Total of Fields 62+63+64 Num. 13 Coding



1 3 NIF FISCAL-ID Num. 9

2 12 Ano a que respeita a declaração Year to which the declaration refers to Num. 4

Trailer Appendix R to the PVD (Anexo A - Açores/Madeira)

Header Appendix I to the PVD

81815261.xls




Record

Type

Fram

e Field

Positi

on in

Recor

d


Type

Leng

th Value

Co

nte

nt

typ

e

Data source

RFUVPT00

Data source

RFIDPTFO VAT code

1 7 Período (mês ou trimestre) a que se refere o anexo Period (Month or quarter) to which the app Alf. 3 01 until 12 or

03T, 06T, 09T or

12T a) Coding

10 Número de registos Number of records Num. 9 Coding

2 3

19 Regul.de imposto inferiores a 1000 euros - Base de

Incidência

VAT corrections below 1000 Euro - Base

amount

Num. 12 Selection

Screen /

Coding

4 31

Regul.de imposto inferiores a 1000 euros - IVA Regularizado VAT corrections below 1000 Euro -

Corrected VAT

Num. 12 Selection

Screen /

Coding

3 43

Regul.por alteração do PRO-RATA - Base de Incidência VAT Corrections due to pro-rata diference

- Base amount

Num. 12Tax Code

4 55

Regul.por alteração do PRO-RATA - IVA Regularizado VAT Corrections due to pro-rata diference

- Corrected VAT

Num. 12Tax Code

3 67

Outras regularizações - Base de Incidência Other VAT Corrections - Base amount Num. 12Tax Code

4 79

Outras regularizações - IVA Regularizado Other VAT Corrections - Corrected VAT Num. 12Tax Code

3 91 Total - Base de Incidência Total - Base amount Num. 14 Coding

4 105 Total - IVA Regularizado Total - Corrected VAT Num. 14 Coding

119Espaços Blanks

Alf. 16







Trailer of the Declaration

File Trailer

81815261.xls



es - eta s

Details Annual Declaration: Header, Trailer, Anexo L and M Periodic VAT Declaration - Details

All data in character format; numeric fields are aligned to the right, and filled up with zeros to the left. Periodic VAT Declaration - Details valid as of 01-Jul-2006

Records are separated with line feed character

Files must be created in ASCII format and special characters like (ç, ã, õ, etc.) must not be used.

1. All data in character format; numeric fields are aligned to the right, and filled up with zeros to the left.

Records are separated with line feed character

Records length is 172 characters and records must be sequenced according to record type.

In all trailers (records *99) do not consider the header and trailer records itself for the number of records. 2. Files must be created in ASCII format and special characters like (ç, ã, õ, etc.) must not be used.

The amounts in Euro must be shown in Euro-Cents (e.g. 23,04 Euro must be shown as 2304) (Except for

the Appendixes C, F, H, O, P, where the amounts must be shown without Euro-Cents, e.g. The amount

55200,89 shall be shown as 55200; the cents are cut off.

3. No other means of delivery are allowed.

4. Records length is 134 characters and records must be sequenced according to record type.

File structure: File structure:

Record type 001 ± File header

Record type 002 ± Declaration header Record type 01 ± File Header.

Record type 003 ± Header of the Annual Declaration Record type 02 ± Declaration Header.

Record type 004 ± Detail of the Annual Declaration Record type 03 ± Header: Periodic VAT Declaration

Record type 005 ± Trailer of the Annual Declaration Record type 04 ± Detail Periodic VAT Declaration (1).

<APPENDIXES> Record type 05 ± Detail Periodic VAT Declaration (2).

Record type 006 ± Declaration trailer Record type 06 ± Detail Periodic VAT Declaration (3).

Record type 999 ± File trailer Record type 07 ± Detail Periodic VAT Declaration (4).Record type 08 ± Trailer Periodic VAT Declaration.

Record type 09 ± Header: Appendix R to the Periodic VAT Declaration.

Record type 10 ± Detail : Appendix R to the Periodic VAT Declaration (1).

Record type 11 ± Detail: Appendix R to the Periodic VAT Declaration (2).

Record type 12 ± Detail: Appendix R to the Periodic VAT Declaration (3).

Record type 13 ± Trailer: Appendix R to the Periodic VAT Declaration IVA.

Record type 20 ± Header: Appendix I to the Periodic VAT Declaration.

Record type 21 ± Detail: Appendix I to the Periodic VAT Declaration.

Record type 22 ± Trailer: Appendix I to the Periodic VAT Declaration.

Record type 40 ± Header: Appendix Customers Report to the Periodic VAT Declaration.

Record type 41 ± Detail Appendix: Customers Report to the Periodic VAT Declaration (1).

Record type 42 ± Detail Appendix: Customers Report to the Periodic VAT Declaration (2).

Record type 49 ± Trailer Appendix: Customers Report to the Periodic VAT Declaration.

Record type 50 ± Header Appendix: Vendors Report to the Periodic VAT Declaration.

Record type 51 ± Detail Appendix: Vendors Report to the Periodic VAT Declaration (1).





Record type 59 ± Trailer Appendix: Vendors Report to the Periodic VAT Declaration.

Record type 70 ± Header Appendix: VAT Corrections Report to the Periodic VAT Declaration.

Record type 71 ± Detail Appendix: VAT Corrections Report to the Periodic VAT Declaration (1).

Record type 79 ± Trailer VAT Corrections Report to the Periodic VAT Declaration.

Record type 89 ± Declaration Trailer.

Record type 99 ± File Trailer.

5. Appendix R: The records 09 to 013 must only be filled in case there are appendixes R to the Periodic

VAT Declarattion. There must be as many sets of records 09-013 as there are appendixes.

6. Appendix I: The records 20 to 22 must only be filled if there is Appendix I. There must be as many

records 21 as there are lines in this appendix

81815261.xls 1/2



Files - Details

7. Customers Report: The records 40 to 49 must only be filled if there is a Customers Report. There must

be as many records 41 and 42 as there are lines in this appendix.

8. Vendors Report: The records 50 to 59 must only be filled if there is a Vendors Report. There must be a

many records 51 to 55 as there are lines in this appendix that relate to the fields 20 to 24.

9. Correction VAT Report: The records 70 to 79 must only be filled if there is a Correction VAT Report.

There must be as many records 71 as there are lines in this appendix.

10. Records format description.

Observations related to the File Structure

a) Monthly Declaration: indicate the month, aligned to the left and followed by one blank (e.g. March =>

"03_".

Quarterly Declaration: indicate the quarter as follows:

03T = 1st quarter;

06T = 2nd quarter;

09T = 3rd quarter;

12T = 4th quarter;

b) The 13 positions of this field include one position for the sign (1st position on the left), 10 positions for

the amount and 2 for the zeros for the Euro-Cents (e.g. the amount of 230 Euros is shown as

+000000023000).

c) Appendix Customers Report: When column 1 is filled with "Operations with national customers",column 2 (ID Number of Export Declaration" must not be filled.

d) Appendix Customers Report: When column 2 is filled with ³Exports of goods´ column 1 "Fiscal ID"

must not be filled.

In all trailers (records *99) do not consider the header and trailer records itself for the number of records.

The amounts in Euro must be shown in Euro-Cents (e.g. 23,04 Euro must be shown as 2304).

Observations referring to Appendixes for VAT Refund Report (Despacho Normativo nº 53/2005)When a VAT Refund is requested in the Periodic VAT Declaration the respective appendixes that relate t

the same reporting period (n) must be submitted too: Customers Report, Vendors Report, Report on VAT

Corrections, and also for the periods n-1, n-2 and n-3 in case the refund is due to carryforward

from previous periods.

In these fields you indicate how many of each reports are delivered (that is, for how many periods: n, n-1,

2, n-3, value can be 1, or 2, or 3, or 4).

This is the case when the Periodic Declaration field "Übertrag vorherige P erioden " "Exc eedings from prev. P eriods " has a value>0 that fills field rec.type.05, field 61.

If the VAT Refund is originated in the actual period then only the respective appendixes shall be submitte

(only for period n, value =1))

If for some of the appendixes there is no data for the actual period or the previous periods this appendix

shall not be submitted. (value=0)

The appendixes of previous periods shall not be submitted in the actual period if they have already been

sent to the Tax Authorities with a previous VAT Refund Request.

VAT Period) File Format en 2010-03-26

Documents

Transcript of VAT Period) File Format en 2010-03-26