Periodic VAT Statement and a presentation, monthly or quarterly, regarding information on values of VAT transacted by the companies. A Declaration can be filled in manually in the typing program, or it can be imported, through a specific  layout in the same program.

Legislation Considered:

• Dispatch # 18 751/98

For further information, check:

• http://www.e-financas.gov.pt/de/jsp-dgci/main.jsp

Types of Generated Records

Header, detail and trailler of Period Declaration

It is displayed VAT debit and credit value in the period, which results in the tax calculation, which means, if there is tax payable or credit to be indemnified or transferred to the following period.

In this record, there is delivery information in and out the deadline. Delivery term is established by VAT calculation of each establishment, being monthly or quarterly:

• Monthly: for billing equal or superior to € 650,000. If monthly, value will be paid until day 10 of the 2nd subsequent month of the calculated fact. Example: when calculating VAT for April, it shall be settle until June 10.
• Quarterly: for billing lower than € 650,000 (it may be chosen to calculate it monthly, but the company must stick to it for at least 3 years). If quarterly, value will be paid until day 15 of the 2nd subsequent month of the calculated fact. Example: calculating VAT for the 1st quarter (January, February and March), it shall be settled until May 15.

Information of this record are gathered using the module Managerial Accounting.

Header, detail and trailer of Attachment I

Attachment I can be delivered whenever there are operations with European community or similar ones. Values resulting of this attachment are entered in periodical declarations and comprise its final result.

Information of this record are gathered via inflow ad outflow invoices.

Header, detail and trailer of Attachment R

Attachment R must be delivered whenever there is operations with reduced rates. This case occurs commonly when there are operations with autonomous areas of Portugal, Madeiras and Açores Islands. Values resulting of this attachment are entered in periodical declarations and comprise its final result.

Information of this record are gathered using the module Managerial Accounting.

Header, detail and trailler of Customers List

Customer List must be delivered when there is a refund order of VAT credit calculated in the period. If this order does not exist, it is not necessary to be generated. In this list, customer operations exempt from VAt are displayed. Values resulting of this attachment are entered in periodical declarations and comprise its final result.

Information of this record are gathered via inflow ad outflow invoices.

Header, detail and trailler of Suppliers List

Suppliers List must be delivered when there is a refund order of VAT credit calculated in the period. If this order does not exist, it is not necessary to be generated. This list presents acquisitions that grant VAT credit during the period. Values resulting of this attachment are entered in periodical declarations and comprise its final result.

Information of this record are gathered via inflow ad outflow invoices.

Header, detail and trailler of List of Taxpayers Respecting Legislation

List of Taxpayers must be delivered when there is a refund order of VAT credit calculated in the period. If this order does not exist, it is not necessary to be generated. This relation corresponds to VAT legislation values in favor of the government.

• IVA in favor of the government: VAT in favor of the government: IVA to be paid to the government concerning annulment or adjustments to previous operation originated by return of products or corrections of values presented in an credit note, which means, when taxpayer is subject to return or to any situation that implies reduction in value already paid, and consequent decrease in deducted VAT. Values resulting of this attachment are entered in periodical declarations and comprise its final result.

Information of this record are gathered via inflow ad outflow invoices.

Procedures

1. For all records to be generated appropriately, it is necessary to configure the following parameters:

• MV_LIMCLI
• MV_OPEST
• MV_RELPAIS
• MV_CMP21
• MV_CMP22
• MV_CMP23
• MV_GRCMP11

2. In Normative Instructions, the routine description screen is displayed. Fill in the parameters:

Initial Date ?

Enter the initial date for processing of the magnetic file.

Final Date ?

Enter the final date for processing of the magnetic file.

Normative Instruction ?

Enter the configuration file name, without the .INI extension. For this magnetic medium, enter: DPIVA.

File Destination File?

Enter the name and file extension to be generated.

Example: DPIVA.txt

Directory?

Enter the directory's name where the text file created is saved. Example: c:\dpiva\.

Select Branches?

Indicate whether you want to select the branches to be processed. When entering No, only the current branch is considered; when selecting Yes, the system displays a screen in which you must select branches to be considered. Select branches to be processed, if necessary and confirm.

3. Check parameters and confirm them.

4. After routine parameters are filled in, it is displayed a configuration wizard of specific data for VAT Periodical Declaration.

5. Click Next.

6. It is displayed a window of chart 1 - Declaration Deadline, fill in required information:

Declaration Deadline

Inform if Declaration is delivered in or out deadline established by legislation.

7. Click Next.

8. A window for chart 3 - Headquarter Localization - is displayed Fill out required information and click forward.

Headquarter Localization

Enter the company head-office location: 01-Continental, 02-Açores, 03-Madeira

9. A window for chart 4 - Attachments Delivered - is displayed Fill out required information and click forward.

Operations performed with the continent

Indicate if in Periodical Declaration operations with the Portuguese Continent will be displayed.

Operations performed in Azores

Indicate if in Periodical Declaration operations with Azores Autonomous Area for presentation of Attachment R will be displayed.

Operations performed in Madeira

Inform if in Periodical Declaration operations with Madeira Autonomous Area for presentation of Attachment R will be displayed.

System of VAT Intra-Communities Operations

Inform in Periodical Declaration must display Attachment I

Customer List

Inform if in Periodical Declaration it must be displayed Customer List, being necessary only in the event of refund of VAT credit calculated in the period.

Suppliers List

Inform if in Periodical Declaration it must be displayed Suppliers List, being necessary only in the event of refund of VAT credit calculated in the period.

List of Taxpayers

Inform if in Periodical Declaration it must be displayed Taxpayers List, being necessary only in the event of refund of VAT credit calculated in the period.

10. A window for chart 05A - Non-existent Operations - is displayed Fill out required information and forward.

It did not perform asset and liability operations

Enter if in the period taxpayer did not perform any operation subject to VAT calculation (credits or debts).

11. A window for chart 06 is displayed – Calculation of tax related on the period that respects the declaration. Fill out required information and forward.

Enter accounting book of Chart 06

Enter the accounting book to be presented in chart 6. Through the accounting book number the values presented in this chart are determined.

Enter currency

Enter currency to be used in generation of information.

12. A window of the chart 10 is displayed. Operations related to in items F and G of N.3 from Art.3 and in items A and B of N.2 from Art. Fill out required information and forward.

Were there Operations of this class?

Inform if there were operations indicating use of company's assets by its owners or if there were transference of assets acquired for the owners personal patrimony.

Amount of Settled Tax

If there were operations indicated in previous item, enter value of taxes settled in these operations, since this tax was not stated in chart 06.

13. A window of the chart 13 is displayed. Operations related to in items F and G of N.3 from Art.3 and in items A and B of N.2 from Art. Fill out required information and forward.

Is it the first declaration that presents?

Enter if declaration presented is the first to be delivered by the company.

Enter activity initial date

Enter the date in which the company's activities started.

Is it the last declaration that presents?

Enter if declaration presented is the last to be delivered by the company.

Enter activity final date

Enter the date in which the company's activities were complete.

14. A window in chart 20 is displayed – Account Official Technician Identification. Fill out required information and click Finish.

NIF of the Account Official Technician

Enter the NIF of the accountant responsible for the company.

15. After processing, the file is generated with the name and in the folder indicated in the routine parameters, being subject to validation in annual Declaration software.