What goes into each box – Portugal VAT report

The following table shows how NetSuite uses the tax codes to get the values for the Portugal VAT report.

Value Added Tax
Calculation of the VAT for the period to which the return relates
	Taxable Basis		VAT in favor of the State
1.	Supply of goods and services in which the tax payer assessed VAT
	Reduced rate	1	Sales net amount of R-PT	2	Sales tax amount of R-PT
	Intermediate rate	5	Sales net amount of R2-PT	6	Sales tax amount of R2-PT
	Standard rate	3	Sales net amount of S-PT, FA-PT, G-PT + Purchase net amount of RC-PT	4	Sales tax amount of S-PT, FA-PT, G-PT + Purchase notional tax amount of RC-PT
	Exempt transactions or transaction outside the scope of VAT
	Intra-Community supply of goods and supply of service included in the recapitulative statement	7	Sales net amount of ES-PT, ER-PT, ESSS-PT, ESSP-PT
	Zero rated transactions	8	Sales net amount of O-PT, OS-PT, Z-PT
	Exempt operations without right to deduct VAT on the inputs	9	Sales net amount of E-PT
2.	Intra-Community acquisitions of goods	10	Box 10 = Box 12	11	Box 11 = Box 13
	In which the tax payer reverse charged the VAT	12	Purchase net amount of ES-PT, ER-PT, EZ-PT, EUFA-PT, EUG-PT	13	Purchase notional tax amount ES-PT, ER-PT, EUFA-PT, EUG-PT
	In which the scope of articles 15 of CIVA and RITI	14	Editable field
	In which the scope of article 22 (3), (4) and (5) of CIVA	15	Editable field
3.	Supplies of services acquired from entities established in other EU member states in which the VAT was reversed charged	16	Purchase net amount of ESSP-PT, ESSS-PT	17	Purchase notional tax amount of ESSP-PT, ESSS-PT
	VAT in favor of the tax payer
4.	Deductible VAT (Purchases)
	Assets	20	Purchase tax Amount of FA-PT, Deduct_FA-PT + Purchase notional tax amount of EUFA-PT, RC-PT + Nondeductible tax amount of NonDeduct_FA-PT
	Inventory
	Reduced rate	21	Purchase tax amount of R-PT, Deduct_R-PT + Nondeductible tax amount of NonDeduct_R-PT
	Intermediate rate	23	Purchase tax amount of R2-PT, Deduct_R2-PT + Nondeductible tax amount of NonDeduct_R2-PT
	Standard rate	22	Purchase tax amount of S-PT, Deduct_S-PT + Nondeductible tax amount of NonDeduct_S-PT
	Other goods and services	24	Purchase tax amount of G-PT, Deduct_G-PT + Purchase notional amount of EUG-PT + Nondeductible tax amount of NonDeduct_G-PT
Total amount (20 to 24)
5.	Adjustments	40	Sales/Purchase tax amount of A-PT + Sales/Purchase notional amount of EUA-PT	41	Sales/Purchase tax amount of AP-PT + Sales/Purchase notional amount of EUA-PT
6.	VAT carried forward from earlier periods	61	Editable field
7.	VAT from a location other than the headquarter's location	65	Editable field	66	Editable field
8.	VAT from a location other than the headquarters' location (used in case there are transactions in 3 different locations)	67	Editable field	68	Editable field
Total amount (field 65 and 67)
9.	Adjustments in favour of tax payer communicated by the PTA	81	Editable field
Total tax base	90	Total 1 + 5 + 3 + 7 + 8 + 9 + 10 + 16
Total amount of VAT in favour of the tax payer	91	Total (20 to 24) + 40 + 61 + 65 + 67 + 81
Total amount of VAT in favour of the State	92	Total 2 + 6 + 4 + 11 + 17 + 41 + 66 + 68
VAT due (Box 92-91)	93
VAT credit (Box 91-92 dependent on credit or debit above)	94
Request a VAT refund	95	Editable field
Carry forward	96	Editable field

Value Added Tax

Calculation of the VAT for the period to which the return relates

Taxable Basis

VAT in favor of the State

Supply of goods and services in which the tax payer assessed VAT

Reduced rate

Sales net amount of R-PT

Sales tax amount of R-PT

Intermediate rate

Sales net amount of R2-PT

Sales tax amount of R2-PT

Standard rate

Sales net amount of S-PT, FA-PT, G-PT +

Purchase net amount of RC-PT

Sales tax amount of S-PT, FA-PT, G-PT +

Purchase notional tax amount of RC-PT

Exempt transactions or transaction outside the scope of VAT

Intra-Community supply of goods and supply of service included in the recapitulative statement

Sales net amount of ES-PT, ER-PT, ESSS-PT, ESSP-PT

Zero rated transactions

Sales net amount of O-PT, OS-PT, Z-PT

Exempt operations without right to deduct VAT on the inputs

Sales net amount of E-PT

Intra-Community acquisitions of goods

Box 10 = Box 12

Box 11 = Box 13

In which the tax payer reverse charged the VAT

Purchase net amount of ES-PT, ER-PT, EZ-PT, EUFA-PT, EUG-PT

Purchase notional tax amount ES-PT, ER-PT, EUFA-PT, EUG-PT

In which the scope of articles 15 of CIVA and RITI

Editable field

In which the scope of article 22 (3), (4) and (5) of CIVA

Editable field

Supplies of services acquired from entities established in other EU member states in which the VAT was reversed charged

Purchase net amount of ESSP-PT, ESSS-PT

Purchase notional tax amount of ESSP-PT, ESSS-PT

VAT in favor of the tax payer

Deductible VAT (Purchases)

Assets

Purchase tax Amount of FA-PT, Deduct_FA-PT +

Purchase notional tax amount of EUFA-PT, RC-PT +

Nondeductible tax amount of NonDeduct_FA-PT

Inventory

Reduced rate

Purchase tax amount of R-PT, Deduct_R-PT +

Nondeductible tax amount of NonDeduct_R-PT

Intermediate rate

Purchase tax amount of R2-PT, Deduct_R2-PT +

Nondeductible tax amount of NonDeduct_R2-PT

Standard rate

Purchase tax amount of S-PT, Deduct_S-PT +

Nondeductible tax amount of NonDeduct_S-PT

Other goods and services

Purchase tax amount of G-PT, Deduct_G-PT +

Purchase notional amount of EUG-PT +

Nondeductible tax amount of NonDeduct_G-PT

Total amount (20 to 24)

Adjustments

Sales/Purchase tax amount of A-PT +

Sales/Purchase notional amount of EUA-PT

Sales/Purchase tax amount of AP-PT +

Sales/Purchase notional amount of EUA-PT

VAT carried forward from earlier periods

Editable field

VAT from a location other than the headquarter's location

Editable field

VAT from a location other than the headquarters' location (used in case there are transactions in 3 different locations)

Editable field

Total amount (field 65 and 67)

Adjustments in favour of tax payer communicated by the PTA

Editable field

Total tax base

Total 1 + 5 + 3 + 7 + 8 + 9 + 10 + 16

Total amount of VAT in favour of the tax payer

Total (20 to 24) + 40 + 61 + 65 + 67 + 81

Total amount of VAT in favour of the State

Total 2 + 6 + 4 + 11 + 17 + 41 + 66 + 68

VAT due (Box 92-91)

VAT credit (Box 91-92 dependent on credit or debit above)

Request a VAT refund

Editable field

Carry forward

Editable field

06-A
DESENVOLVIMENTO DO QUADRO 06
A	OPERATIONS LOCATED IN PORTUGAL assessed by the VAT DUE (Amounts of tax bases, including fields 1, 5 and 3)
Performed by entities resident in EU countries (does not include operations mentioned in field 16)	97	Editable field	Performed by entities resident in third territories	98	Editable field
B	Operations where VAT is subject to Reverse Charge Liabilities (Amounts of tax bases, including fields 1, 5 and 3)
Gold (Decree – Law 362/99)	99	Editable field	Acquisitions of properties with waiver of exemption (Decree-Law 21/2007)	100	Editable field
Scrap [Subparagraph i) n. 1 of art. 2. º of CIVA]	101	Editable field	Construction services n. 1 of art. 2. º the CIVA	102	Editable field
C	Operations specified in subparagraphs F) EG) No. 3 OF ARTICLE 3. º E a) and b) Paragraph 2 OF ARTICLE 4. º CIVA (Amounts of tax bases, including fields 1, 5 and 3)
Value of the transactions If carried out	103	Editable field
D	Operations specified in subparagraphs A), B) EC) OF ARTICLE 42. º CIVA (Amounts of tax bases, including fields 1, 5, 3 and 9)
Value of the transactions If carried out	104	Editable field
SUM OF TABLE 06-A (97 + .... + 104)	105	Box 97 + 98 + 99 + 100 + 101 + 102 + 103 + 104

06-A

DESENVOLVIMENTO DO QUADRO 06

OPERATIONS LOCATED IN PORTUGAL assessed by the VAT DUE

(Amounts of tax bases, including fields 1, 5 and 3)

Performed by entities resident in EU countries (does not include operations mentioned in field 16)

Editable field

Performed by entities resident in third territories

Editable field

Operations where VAT is subject to Reverse Charge Liabilities

(Amounts of tax bases, including fields 1, 5 and 3)

Gold (Decree – Law 362/99)

Editable field

Acquisitions of properties with waiver of exemption (Decree-Law 21/2007)

100

Editable field

Scrap [Subparagraph i) n. 1 of art. 2. º of CIVA]

101

Editable field

Construction services n. 1 of art. 2. º the CIVA

102

Editable field

Operations specified in subparagraphs F) EG) No. 3 OF ARTICLE 3. º E a) and b) Paragraph 2 OF ARTICLE 4. º CIVA

(Amounts of tax bases, including fields 1, 5 and 3)

Value of the transactions If carried out

103

Editable field

Operations specified in subparagraphs A), B) EC) OF ARTICLE 42. º CIVA

(Amounts of tax bases, including fields 1, 5, 3 and 9)

Value of the transactions If carried out

104

Editable field

SUM OF TABLE 06-A (97 + .... + 104)

105

Box 97 + 98 + 99 + 100 + 101 + 102 + 103 + 104

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