Declarations >  Tax management >  Portugal >  Processes >  Periodic declaration  

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Use this function to manage the VAT to submit to the state in a periodic basis.

Prerequisites

SEEREFERTTO Refer to documentation Implementation

Screen management

Header

Presentation

This screen is used to enter the information regarding the declaration number, periodicity, company and date range.

Declaration number

A number is assigned at the end of the creation.

Periodicity

This field is automatically displayed as periodic. The user will not be able to change it because for the yearly declaration, you need to chose the function Yearly declaration.

Company

The selected company must be a legal company. The VAT declarations must be for a single company.

Range of dates

Only the entry journals within this date range will be triggered.

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Fields

The following fields are present on this tab :

  • Declaration (field DCLNUM)

This number is automatically assigned upon each creation possible after the input of the declaration period and the company.

  • Type (field DCLTYP)

 

Enter the company code or use the Look up tool to search for and select the code.
  • Start date (field STRDAT)

Date from which the records are selected.
  • End date (field ENDDAT)

Enter the end date to filter for data within a date range.

 

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Tab General

Presentation

This tab is used to define generic data regarding the declaration. At this level you can define the scope of the information to generate and export to the file.

Recapitulative statement

The generation of the data may include the recapitulative values for customers, suppliers, and VAT to regularize if you would like to ask the VAT to receive to the state. Without these details, it will not be possible to recover the money.

Tax region

You must define the context of the company operations by detailing the main office as where other offices if they exist and located in a different region.

Period

You must define the year and the period (month or quarter) that will be extracted.

Annex

If the State requires, the company may need to send along with the current declaration more than one period for the recapitulatives. If this is the case, you must select the annexs related to this request.

If the company has delivered the European Services declaration, it is mandatory to send along with the periodic declaration the related figures.

Other

You must define if the current record is the first declaration, the last declaration of the period extracted or if it is supposed to replace an existing one.

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Fields

The following fields are present on this tab :

Recapitulative statement

  • Customers (field BPCFLG)

If this field is ticked, the tab concerning annex 1 will be calculated.

  • Suppliers (field BPSFLG)

If this field is ticked, the tabs concerning annex 2 will be calculated.

  • Adjustments (field REGFLG)

If this field is ticked, the tabs concerning annex 3 will be calculated.

Period

  • Year (field DCLYEA)

 
  • Month (field DCLMON)

 
  • Quarter (field DCLQUA)

 

Tax region

  • Hqr fiscal area (field HQRLOC)

It is the location where the headquarters of the company are settled.
  • Fiscal area - annex R1 (field AN1LOC)

It is the location where in the islands (Madeira or Azores) there is a site financial site.

If the company has a site located in one of the islands, it must be indicated in wich island. If there is a site in both islands, the second fiscal area should be also used. If it's not the case the "Not aplicable" choice should be aplied.

Annex

  • Annex period 1 (field ANXPER1)

These fields are linked to prior declaration. This allows to the user, if requested by the government, to send along with the current declaration, other declarations concerning past periods.
  • Annex I (field ANXI)

This field allows the user to select the European declaration service that should be sent along with the current declaration.

The European declaration must be calculated (if the company has a service business with other european companies) before exporting the VAT declaration.

Other

  • On time (field ONTIMDCL)

This field is used to specify if the current VAT declaration is on time or delayed according to the government deadlines.

  • First declaration (field FIRDCL)

If it is the first declaration of the company, this field should be set to yes and in the reference date it must be defined the date of the beginning of the activity.

  • Last (field LASDCL)

If this declaration is the last VAT declaration that will be sent by the company this field must set to yes and in the end date field it must be input the last activity day of the company.

  • VAT return (field AUTBAL)

 
  • Multiple supplier invoices (field MULEECNUMP)

 

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Tab Fields

Presentation

This tab is used to display the values that were calculated using the Calculate Action.

There are 3 tables because a Portuguese company may have up to one headquarters plus 2 different regions.

Only the ones defined in the VAT parameters will be calculated.

Each table has 2 columns: The first is the field code and the second has the corresponding amount.

By the right click on the first table, the user can run a query that will display all the details by field number.

You can modify these values.

You can print the P-VATPROBAS report for a list of journal entries grouped by declaration field. To refine your data, use report parameters such as declaration number, range of declaration type, range of fields, and declaration type.

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Fields

The following fields are present on this tab :

Grid Headquarters fiscal area

  • field NBLIG1

 
  • Field (field DCLFLD1)

 
  • Amount (field AMT1)

 

Grid Fiscal area - annex R1

  • field NBLIG2

 
  • Field (field DCLFLD2)

 
  • Amount (field AMT2)

 

Grid Fiscal area - annex R2

  • Field (field DCLFLD3)

 
  • Amount (field AMT3)

 

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Tab Annex I

Presentation

This tab refers to 2 different situations belnging to annex I of the declaration:

  • Exempted operations but the tax can be deducted such has exports (but not to Europe) and inversion of the appliance rule
  • Exempted operation without the possibility deducting

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Fields

The following fields are present on this tab :

Grid National customers

  • Line (field LIN)

 
  • EU identification (field EECNUM)

 
  • Year (field YEA)

 
  • Month (field MON)

 
  • Amount (field AMT)

 

Total national

  • National operations below limit (field FLDAN102)

 

Grid Foreign customers

  • field NBLIG2

 
  • Line (field LIN2)

 
  • Export declaration (field POREXPDCL)

 
  • Year (field YEA2)

 
  • Month (field MON2)

 
  • Amount (field AMT2)

 

Total foreign

  • Foreign operations (field FLDAN104)

 
  • Other exempt operations (field FLDAN105)

 

Grand Total

  • Total (field FLDAN106)

 

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Tab Annex II

Presentation

This tab supports 2 different tables regarding transactions with suppliers which belong to the annex II of the declaration.

The tables detail by business partner the purchase transactions under a exempted and reduced VAT tax level

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Fields

The following fields are present on this tab :

Grid Field 20

  • Line (field LINE20)

 

 
  • EU identification (field EECNUM20)

 
  • Import tax pmt no (field PORIMPLIQN)

 
  • Year (field YEA20)

 
  • Month (field MON20)

 
  • Base calculation (field AMTBAS20)

 
  • VAT amount (field AMTVAT20)

 

Block number 2

  • Below limit (base) (field FLDAN22006)

 
  • Below limit (VAT) (field FLDAN22006)

 

Grid Field 21

  • Line (field LINE21)

 

 
  • EU identification (field EECNUM21)

 
  • Import tax pmt no (field PORIMPLIQN)

 
  • Year (field YEA21)

 
  • Month (field MON21)

 
  • Base calculation (field AMTBAS21)

 
  • VAT amount (field AMTVAT21)

 

Block number 4

  • Below limit (base) (field FLDAN22106)

 
  • Below limit (VAT) (field FLDAN22106)

 

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Tab Annex II

Presentation

This tab supports 2 different tables regarding transactions with suppliers which belong to the annex II of the declaration.

The tables detail by business partner the purchase transactions under a intermediary and normal VAT tax level

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Fields

The following fields are present on this tab :

Grid Field 22

  • field NBLIG22

 
  • Line (field LINE22)

 

 
  • EU identification (field EECNUM22)

 
  • Import tax pmt no (field PORIMPLIQN)

 
  • Year (field YEA22)

 
  • Month (field MON22)

 
  • Base calculation (field AMTBAS22)

 
  • VAT amount (field AMTVAT22)

 

Block number 2

  • Below limit (base) (field FLDAN22206)

 
  • Below limit (VAT) (field FLDAN22206)

 

Grid Field 23

  • field NBLIG23

 
  • Line (field LINE23)

 

 
  • EU identification (field EECNUM23)

 
  • Import tax pmt no (field PORIMPLIQN)

 
  • Year (field YEA23)

 
  • Month (field MON23)

 
  • Base calculation (field AMTBAS23)

 
  • VAT amount (field AMTVAT23)

 

Block number 4

  • Below limit (base) (field FLDAN22306)

 
  • Below limit (VAT) (field FLDAN22306)

 

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Tab Annex II

Presentation

This tab supports the purchase of services detailed by business partner.

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Fields

The following fields are present on this tab :

Grid Field 24

  • Line (field LINE24)

 

 
  • EU identification (field EECNUM24)

 
  • Import tax pmt no (field PORIMPLIQN)

 
  • Year (field YEA24)

 
  • Month (field MON24)

 
  • Base calculation (field AMTBAS24)

 
  • VAT amount (field AMTVAT24)

 

Block number 2

  • Below limit (base) (field FLDAN22406)

 
  • Below limit (VAT) (field FLDAN22406)

 

Total

  • Below limit (base) (field FLDAN206B)

 
  • Below limit (VAT) (field FLDAN206V)

 
  • Total base - Collected (field FLDAN207B)

 
  • Total base - Deductible (field FLDAN207V)

 

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Tab Annex III

Presentation

This tab details the transactions by business partner concerning the VAT regularizations.

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Fields

The following fields are present on this tab :

Grid Field 40

  • Line (field LINE)

 
  • EU identification (field EECNUM)

 
  • Year (field YEA)

 
  • Month (field MON)

 
  • Base (field AMTBAS)

 
  • VAT amount (field AMTVAT)

 

Block number 2

  • Below limit (base) (field FLDAN302)

 
  • Below limit (VAT) (field FLDAN303)

 

Total

  • Adjustments by pro-rata (field FLDAN304)

 
  • field DUMMY1

 
  • field FLDAN305

 
  • Other adjustments (field FLDAN306)

 
  • field DUMMY2

 
  • field FLDAN307

 
  • Total (field FLDAN308)

 
  • field DUMMY3

 
  • field FLDAN309

 

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Tab Annex 40

Presentation

This tab details the transactions by business partner concerning the VAT declared in the field 40.

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Fields

The following fields are present on this tab :

Grid Field 40

  • Line (field LINE)

 

 
  • EU identification (field EECNUM)

 
  • Year (field YEA40)

 
  • Month (field MON40)

 
  • Basis (field AMTBAS40)

 
  • VAT amount (field AMTVAT40)

 

Others

  • Below limit (VAT) (field FLDAN4003)

 
  • field FLDAN4004

 
  • Articles 23º to 26º (field FLDAN4003A)

 
  • field FLDAN4004A

 
  • Others (field FLDAN4003B)

 
  • field FLDAN4004B

 

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Tab Annex 41

Presentation

This tab details the transactions by business partner concerning the VAT declared in the field 41.

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Fields

The following fields are present on this tab :

Grid Field 41

  • Line (field LINE)

 

 
  • EU identification (field EECNUM)

 
  • Basis (field AMTBAS41)

 
  • VAT amount (field AMTVAT41)

 

Others

  • Articles 23º to 26º (field FLDAN4103A)

 
  • field FLDAN4104A

 
  • Art 6 from DL 198/90 (field FLDAN4103C)

 
  • field FLDAN4104C

 
  • DL 19/2017 (field FLDAN4103D)

 
  • field FLDAN4104D

 
  • Others (field FLDAN4103B)

 
  • field FLDAN4104B

 

Total

  • Total (field FLDAN41TOT)

 

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Reports

By default, the following reports are associated with this function :

  P-PERVAT : Periodic declaration

  P-PERVAT2 : Periodic declaration

  P-VATPORBAS : VAT detail

This can be changed using a different setup.

Specific Buttons

This button generates all the data according to the period, company, and parameters predefined in VAT Parameters.

Values are searched for as follows:

  1. For society and entered period
  2. Analysis of all documents where it is checked the VAT code and its field
  3. In addition there are the following rules:
    • The fields are found in line FLGVAT (2= submitted e 3= VAT account) from accounts chart table.
    • The fields are found in column VATIPT (that can take the values 1, 2, 3, 4, 5, 6, 7 and 8).
    • The target fields from these accounts can be found by crossing rows and columns and taking into account the respective VAT codes.

The values entered in the vendor relationship are documents that are recorded in the company and for the period of recapitulative statements referenced in the header, for the types of documents with the flag VAT/invoices and that:

  1. The account type is VAT based (FLGVAT=3);
  2. The type of VAT account is settled (VATIPT=3,4,5);

For annexes from field 20, the account begins by 24322 and VAT code is as discriminated in the field 20 parameterization.

For annexes from field 21, 22 and 23 in which the account doesn't begins by 24322 or 24323 and VAT codes are as discriminated for fields 21 22 and 23 parameterization.

For annexes from field 24, the account begins by 24323 and VAT code is as discriminated in the field 24 parameterization.

You can print the P-VATPROBAS report for a list of journal entries grouped by declaration field. To refine your data, use report parameters such as declaration number, range of declaration type, range of fields, and declaration type.

 

 1

2 

3

4

5

6

7

8

 Submitted

7V-VII,8VI-VII,9VII 

8VI,9 

12,14,15

12,14,15

12,14,15

7V-VII　

7V-VII,8VI-VII,9VII 　

7V-VII,8VI,9 

VAT account

1I,2,3I,4,5I,6, 12I,13,18I,19
97I-II,98I,99I,100I, 101I,102I,103I, 104I-III, 105I

1I,2,3I,4,5I,6, 12I,13,18I,19
97I,98I,99I,100I, 101I,102I,103I, 104I,105I

21,22,23

20

24

41 

40 

1I,2,3I,4,5I,6, 12I,13,16I,17, 18I,19
97I-II,98I,99I,100I, 101I,102I,103I, 104I-IV, 105 I

I – Values are triggered by the VAT bases account from the journal entry (VAT accounts are not read at this point).
II – Not triggered if VATIPT = 8 and tax code is also set for the field 16.
III – Only triggered if the Products acquisition check box is selected in the taxes setup.
IV – Only triggered if the Services acquisition check box is selected in the taxes setup.
V – Triggered when:
- Tax code entered in field 7 and theINVFLD07 flag is not active (only enabled by entry point).
- Flag INVFLD07 active, tax code entered for field 7 or 8, country different from PT ’ and belongs to the European Union(EU).
VI – Triggered when:
- Tax code entered for field 8 and the INVFLD07 flag is not active (only activated by entry point).
- The INVFLD07 flag is active, tax code entered for field 7 or 8, country is PT or doesn’t belong to the EU.
VII – Considered if the root account matches the one entered in the VAT setup for "sales products root account."

Click this button to export the ASCII file to the directory set in the first tab. This file should be open later in the AT validator and complemented with information that is possibly missing.

Error messages

The only error messages are the generic ones.

Tables used

SEEREFERTTO Refer to documentation Implementation