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Annual Declaration header-trail

Record Type

Frame

Field

Position in Record

Field Description PT

Field Description EN

Type

Length

Valor

Content type

Data source

Header de ficheiro

1 Tipo de registo 4 Tipo de ficheiro 9 Verso de ficheiro 19 Espaos

Record type File type File version Blanks Record type Declaration type Period from Period to Year Currency Blanks Record type Activity Code

Alf. Alf. Num. Num. Alf. Alf. Alf. Num. Num. Num. Num. Alf Alf. Alf. Num. Num. Num. Num. Num. Num. Num. Num. Alf. Alf. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Alf. Alf. Num. Alf.

3 5 2 8 154 3 6 9 8 8 4 3 131 3 4 5 3 4 5 1 9 9 129 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 153 3 3 166

001 ASCII 07

11 Data do ficheiro (AAAAMMDD) date (AAAAMMDD) File

Header de declarao 3 1 2 1 2

1 Tipo de registo 4 Tipo de declarao 19 Perodo de 27 Perodo a 35 Ano 39 Indicador de Moeda 42 Espaos

002 DANUAL

10 Nmero de Identificao Fisca ax ID T

EUR

Header de Declarao Anual 2 4

1 Tipo de registo 1 1 2 3 8 Cdigo CAE - REV2

003

4 Cdigo Servio de Finanas Tax Authorities Code 13 Percentagem do Volume de Ne Business Volume Percentage 16 Cdigo da Tabela de Actividad ode according to Table of Activities C 20 Declaraes Especiais Especial Declarations Tax ID Legal Representative Blanks Record type 25 Primeira declarao do Ano/ D First or Substitution Declaration 26 NIF Representante Legal 44 Espaos 35 NIF Tcnico Oficial de Contas Tax ID Chartered Accountant

6 7 8

1/2/3/4/5 38749 1 2

a) 1 ou 2

Detalhe Declarao Anual 5

1 Tipo de registo 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

004 0 ou 1 0 ou 1 0 ou 1 0 ou 1 0 ou 1 0 ou 1 0 ou 1 0 ou 1 0,1, 2 ou 3 0 ou 1 0 ou 1 0,1 ou 2 0 ou 1 0 ou 1 0 ou 1 0, 1 ou 2

4 IRC - Anexo A - Elementos Co - Appendix A - Elementos Contab... com estabel IRC IRC 5 IRC - Anexo B - Elementos Co - Appendix B - Elementos Contab... D.L. n. 298/ IRC 6 IRC - Anexo C - Elementos Co - Appendix C - Elementos Contab... D.L. n. 94-B 7 IRC - Anexo D - Elementos Co - Appendix D - Elementos Contab..., industrial ou IRC IRC 8 IRC - Anexo E - Elementos Co - Appendix E - Elementos Contab... sem estabel IRC - Appendix F - Benefcios Fiscais 9 IRC - Anexo F - Benefcios Fis IRC - Appendix G - Regimes Esp. de Trib. (Transp. F 10 IRC - Anexo G - Regimes Esp IRC 11 IRC - Anexo H - Operaes co - Appendix H - Operaes com No Residentes 12 IRS - Anexo I - Sujeitos passiv - Appendix I - Sujeitos passivos com Contabilida IRS IVA - Appendix L - Elementos Contabilsticos e Fisca 14 IVA - Anexo L - Elementos Co IVA 15 IVA - Anexo M - Oper. Realiza - Appendix M - Oper. Realizadas em Espao Dife 16 IVA - Anexo N - Regimes EspIVA - Appendix N - Regimes Especiais 17 IVA - Anexo O - Mapa RecapiIVA - Appendix O - Mapa Recapitulativo de Clientes IVA - Appendix P - Mapa Recapitulativo de Forneced 18 IVA - Anexo P - Mapa Recapit IS 19 IS - Anexo Q - Elementos Con - Appendix Q - Elementos Contabilsticos e Fiscais 20 Espaos Blanks Record type Number of records Blanks

IRS 13 IRS - Anexo J/ Modelo 10 - De - Appendix J/ Modelo 10 - Declarao de Rendim Num.

Trailer Declarao Anual

1 Tipo de registo 4 Nmero de registos 7 Espaos

005

APPENDIXES ARE INSERTED HERE


Trailer de Declarao 1 Tipo de registo 4 Nmero de registos Record type Number of records Alf. Num. 3 9 006

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Annual Declaration header-trail

13 Espaos Trailer do ficheiro 1 Tipo de registo 4 Nmero de registos 13 Espaos

Blanks Record type Number of records Blanks

Alf. Alf. Num. Alf.

160 3 9 160 999

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Record Fram Type e Position in Record

Anexo L

Field

Field Description PT

Field Description EN

Type

Length

Value

Content type

Data source

Header Appendix L 1 Tipo de registo 1 2 1 1 4 NIF 13 Ano 17 Espaos Detail Appendix L(1) 1 Tipo de registo 3 L01 L02 L03 L04 L05 L06 L07 L08 L09 L10 L11 L12 L13 L14 Detail Appendix L(2) 1 Tipo de registo 3 L15 L16 L17 L18 L19 4 L20 L21 L22 L23 L24 L25 L26 L27 L28 Detail Appendix L(3) 1 Tipo de registo 4 L29 L30 L31 L32 L33 L34 Record type Alf. 3 12 12 13 12 12 12 L04 Tax base Tax base L24 + ..... + L30 Tax base Tax base Tax base VAT code VAT code VAT code VAT code VAT code 4 2. Aquisies de bens e servios isentos - Out. Bens e Serv. 2. Aquisitions of goods and services - exempted - Other Num. goods and services 16 3. Aquisies de bens e servios abrangidos.... - Out. Bens e 3. Aquisitions of goods and services according.... - Other Num. Serv. goods and services 28 SOMA - Out. Bens e Serv. TOTAL - Other goods and services Num. 41 1.1Cujo Imposto Total ou Parcialmente Dedutvel - Act. Imobilizado 53 1.3.2 - Aquisio de Viat. Turismo Desp. Resp. - Act. Imobilizado 65 1.3.3 - Outros - Act. Imobilizado 1.1 With tax totally or parcially deductible - Assets 1.3.2 - Acquisition of tourism vehicles... - Assets 1.3.3 - Others - Assets Num. Num. Num. 4 1.2 Taxa Intermdia - Activo Imobilizado 16 1.3 Taxa Normal - Activo Imobilizado 28 3. Transmisses Viat. Turis. Isentas nos Termos ...- Activo Imob. 40 4. Transmisses Isentas nos Termos ...- Activo Imobilizado 52 SOMA - Activo Imobilizado 64 1.1 Cujo Imposto Total ou Parcialmente Dedutvel Existncias 76 2. Aquisies de bens e servios isentos - Existncias 88 3. Aquisies de bens e servios abrangidos...- Existncias 100 SOMA - Existncias 112 1.1Cujo Imposto Total ou Parcialmente Ded. - Out. Bens e Serv. 125 1.2Cujo Imposto Apenas Parcialmente Ded. - Out. Bens e Serv. 137 1.3.1 - Gasolina - Out. Bens e Serv. Record type 1.2 Intermediate VAT rate - Assets 1.3 Normal VAT rate - Assets 3. Tourism Vehicles Sales, Exempted according to ...Assets 4. Sales Exempted according to...- Assets TOTAL - Assets 1.1 With tax totally or parcially deductible- Goods and Materials 2. Aquisitions of goods and services exempted - Goods and Materials 3. Aquisitions of goods and services according to...Goods and Materials TOTAL - Goods and Materials 1.1 With tax totally or parcially Deductible - Other goods and services 1.2 With tax only parcially Ded. - Other goods and services 1.3.1 - Gas - Other goods and services Alf. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. 3 12 12 12 12 12 12 12 12 12 13 12 12 12 12 L03 Tax base Tax base Tax base Tax base L14 + ..... + L18 Tax base Tax base Tax base L20 + ... + L22 Tax base Tax base Tax base Tax base Tax base VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code 4 1.1 Taxa Reduzida - Existncias 16 1.2 Taxa Intermdia - Existncias 28 1.3 Taxa Normal - Existncias 40 1.4 Isentas com Direito Deduo - Existncias 52 1.5 Isentas sem Direito Deduo - Existncias 64 SOMA - Existncias 76 1.1 Taxa Reduzida - Outros Bens e Serv. 88 1.2 Taxa Intermdia - Outros Bens e Serv. 100 1.3 Taxa Normal - Outros Bens e Serv. 112 1.4 Isentas com Direito Deduo - Outros Bens e Serv. 124 1.5 Isentas sem Direito Deduo - Outros Bens e Serv. 136 2. Utilizao de Servios de Transporte ....- Outros Bens e Serv. 148 SOMA - Outros Bens e Serv. 161 1.1 Taxa Reduzida - Activo Imobilizado Record type 1.1 Reduced VAT rate - Goods and Materials 1.2 Intermediate VAT rate - Goods and Materials 1.3 Normal VAT rate - Goods and Materials 1.4 Exempted, deductible - Goods and Materials 1.5 Exempted, not deductible - Goods and Materials TOTAL - Goods and Materials 1.1 Reduced VAT rate - Other Goods and Services 1.2 Intermediate VAT rate - Other Goods and Services 1.3 Normal VAT rate - Other Goods and Services 1.4 Exempted, deductible- Other Goods and Services Alf. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. 3 12 12 12 12 12 12 12 12 12 12 12 12 13 12 L02 Tax base Tax base Tax base Tax base Tax base L01 + ......+ L05 Tax base Tax base Tax base Tax base Tax base Tax base L07 +....+ L12 Tax base VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code Record type TAX ID Year Blanks Alf. Num. Num. Alf. 3 9 4 156 L01 STCEG Selection screen

1.5 Exempted, not deductible- Other Goods and Services Num. 2. Transportation Services ....- Other Goods and Services Num. TOTAL - Other Goods and Services 1.1 Reduced VAT rate - Assets Num. Num.

149 1.3.2 - Aquisio de Viat. Turismo Desp. Resp. - Out. Bens e 1.3.2 Acquisition of tourism vehicles .. - Other goods andNum. Serv. services 161 1.3.3 - Outros - Out. Bens e Serv. 1.3.3 - Others - Other goods and services Num.

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L35 L36 5 L37 L38 L39 L40 L41 L42 Detail Appendix L(4) 1 Tipo de registo 5 6 L43 L44 L45 L46 L47 L48 L49 L50 L51 L52 L53 L54 L55 L56 Detail Appendix L(5) 1 Tipo de registo 7 1/2 L57 L58 L59 8 9 L60 L61 L62 L63 Trailer Appendix L 1 Tipo de registo 4 Nmero de registos 7 Espaos Record type Number of records Blanks Record type 4 Importaes - Outras 16 Exportaes - Outras 28 Taxa Reduzida - Existncias 40 Taxa Intermdia - Existncias 52 Taxa Normal - Existncias 64 Taxa Reduzida - Imobilizado 76 Taxa Intermdia - Imobilizado 88 Taxa Normal - Imobilizado 100 Taxa Reduzida - Outros Bens e Servios 112 Taxa Intermdia - Outros Bens e Servios 124 Taxa Normal - Outros Bens e Servios 136 Taxa Reduzida - TOTAIS 148 Taxa Intermdia - TOTAIS 160 Taxa Normal - TOTAIS 172 Espaos Record type Imports - Others Exports - Others Reduced VAT rate - Goods and Materials Intermediate VAT rate - Goods and Materials Normal VAT rate - Goods and Materials Reduced VAT rate - Assets Intermediate VAT rate - Assets Normal VAT rate - Assets Reduced VAT rate - Other goods and services Intermediate VAT rate - Other goods and services Normal VAT rate - Other goods and services Reduced VAT rate - TOTALS Intermediate VAT rate - TOTALS Normal VAT rate - TOTALS Blanks 77 4. Aquisies Isentas ... (Imveis) - Act. Imobilizado 89 SOMA - Act. Imobilizado 101 Transmisses Intracomunitrias de Bens - Imobilizado 113 Aquisies Intracomunitrias - Imobilizado 125 Importaes - Imobilizado 137 Exportaes - Imobilizado 149 Transmisses Intracomunitrias de Bens - Outras 161 Aquisies Intracomunitrias - Outras 4. Acquisitions Exempted ... - Assets TOTAL - Assets Intracommunitary transfers - Assets Intracommunitary acquisitions - Assets Imports - Assets Exports - Assets Intracommunitary transfers - Others Intracommunitary acquisitions - Others

Anexo L
Num. Num. Num. Num. Num. Num. Num. Num. Alf. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Alf. Alf. 12 12 12 12 12 12 12 12 3 12 12 12 12 12 12 12 12 12 12 12 12 12 12 1 3 1 12 12 12 12 13 14 13 80 3 3 166 L99 L06 1 or 2 1 or 2 Tax base Tax amount Tax base Tax amount Tax base Tax base Tax base Selection screen Selection screen Selection screen Selection screen VAT code VAT code VAT code VAT code L05 Tax base Tax base Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount L45 + L48 + L51 L46 + L49 + L52 L47 + L50 + L53 VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code Tax base L32 + .... + L35 Tax base Tax base Tax base Tax base Tax base Tax base VAT code VAT code VAT code VAT code VAT code VAT code VAT code

4 1. Houve operaes desta natureza no ano a que respeita esta Operations of this type in reporting year? (1=yes; 2= no)Num. 1. Dr (1= sim; 2= no) 5 No campo L57,a base tributvel que em 31 de Dezembro..... Base amount for operations until 31st Dec..... Num. 17 No campo L58,o montante de imposto liquidado sobre a .... Tax amount to field L57.... Num. Num. Num. Num. Num. Num. Alf. Alf. Num. Alf.

29 No campo L59,o valor dos rendimentos antecipados com .... Antecipated revenues amounts with... 41 Se Existem Operaes desta Natureza no Ano ... 53 Previstas nos n.s 4 e 6 do art. 4. do CIVA 66 Outras Operaes 80 Previstas no n. 4 do art. 3. do CIVA 93 Espaos Operations with foreign vendors in reporting year ... According to law: n.s 4 and 6 do art. 4. do CIVA Other operations According to n. 4 of art. 3. do CIVA Blanks

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Posit ion in Record Reco Frame Field rd Type Header Appendix M 1 Tipo de registo 3 1/2/3 4 Continente, Aores ou Madeira (1= Portugal; 2=Azores; 3=Madeira)

Anexo M

Field Description PT

Field Description EN Record type Continental Portugal, Azores or Madeira (1= Portugal; 2=Azores; 3=Madeira)

Type Alf. Num.

Length 3 1

Value M01 1, 2 or 3

Content type

Data source

1 2 Detail Appendix M(1)

1 1

5 NIF 14 Ano 18 Espaos 1 Tipo de registo

TAX ID Year Blanks Record type Continental Portugal, Azores or Madeira (1= Portugal; 2=Azores; 3=Madeira) 1.1 Reduced VAT rate - Goods and Materials 1.2 Intermediate VAT rate - Goods and Materials 1.3 Normal VAT rate - Goods and Materials 1.4 Exempted, deductible - Goods and Materials 1.5 Exempted, not deductible - Goods and Materials TOTAL - Goods and Materials 1.1 Reduced VAT rate - Other Goods and Services 1.2 Intermediate VAT rate - Other Goods and Services 1.3 Normal VAT rate - Other Goods and Services 1.4 Exempted, deductible- Other Goods and Services 1.5 Exempted, not deductible- Other Goods and Services 2. Transportation Services ....- Other Goods and Services TOTAL - Other goods and services Blanks Record type Continental Portugal, Azores or Madeira (1= Portugal; 2=Azores; 3=Madeira) 1.1 Reduced VAT rate - Assets 1.2 Intermediate VAT rate - Assets 1.3 Normal VAT rate - Assets 3. Transfers of exempted vehicles...- Assets

Num. Num. Alf. Alf. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Alf. Alf. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num.

9 4 155 3 1 12 12 12 12 12 12 12 12 12 12 12 12 13 11 3 1 12 12 12 12 12 12 12 12 12 12 12 12 12 12 M03 1, 2 or 3 Tax base Tax base Tax base Tax base Tax base M14 + ..... + M18 Tax base Tax base Tax base M20 + ... + M22 Tax base Tax base Tax base Tax base M02 1, 2 or 3 Tax base Tax base Tax base Tax base Tax base M01 + ......+ M05 Tax base Tax base Tax base Tax base Tax base Tax base M07 +....+ M12

Selection screen (multiple selection needed: it can be 2 of the 3 possibilities STCEG Selection screen

3 4

1/2/3 M01 M02 M03 M04 M05 M06 M07 M08 M09 M10 M11 M12 M13

4 Continente, Aores ou Madeira (1= Portugal; 2=Azores; 3=Madeira) 5 1.1 Taxa Reduzida - Existncias 17 1.2 Taxa Intermdia - Existncias 29 1.3 Taxa Normal - Existncias 41 1.4 Isentas com Direito Deduo - Existncias 53 1.5 Isentas sem Direito Deduo - Existncias 65 SOMA - Existncias 77 1.1 Taxa Reduzida - Outros Bens e Servios 89 1.2 Taxa Intermdia - Outros Bens e Servios 101 1.3 Taxa Normal - Outros Bens e Servios 113 1.4 Isentas com Direito Deduo - Outros Bens e Servios 125 1.5 Isentas sem Direito Deduo - Outros Bens e Servios 137 2. Utilizao de Servios de Transporte .......- Outros Bens e Servios 149 SOMA - Outros Bens e Servios 162 Espaos

Selection screen from above VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code

Detail Appendix M(2) 1 Tipo de registo 3 4 1/2/3 M14 M15 M16 M17 M18 M19 5 M20 M21 M22 M23 M24 M25 M26 M27 Detail Appendix M(3) 1 Tipo de registo 3 5 1/2/3 M28 4 Continente, Aores ou Madeira (1= Portugal; 2=Azores; 3=Madeira) 5 1.3.3 - Outros - Out. Bens e Serv. Record type Continental Portugal, Azores or Madeira (1= Portugal; 2=Azores; 3=Madeira) 1.3.3 - Others - Other goods and services Alf. Num. Num. 3 1 12 M04 1, 2 or 3 Tax base Selection screen from above VAT code 4 Continente, Aores ou Madeira (1= Portugal; 2=Azores; 3=Madeira) 5 1.1 Taxa Reduzida - Activo Imobilizado 17 1.2 Taxa Intermdia - Activo Imobilizado 29 1.3 Taxa Normal - Activo Imobilizado 41 3. Transmisses de viat. Isentas ... - Activo Imobilizado Selection screen from above VAT code VAT code VAT code VAT code VAT code

53 4. Transmisses Isentas nos termos do ... - Activo Imobilizado 4. EU Sales Exempted according to...- Assets 65 SOMA - Activo Imobilizado TOTAL - Assets

77 1.1 Cujo Imposto Total ou Parcialmente Dedutvel - Existncias With totally or parcially deductible tax - Goods and 1.1 Materials 89 2. Aquisies de bens e servios isentos - Existncias 2. Aquisitions of goods and services exempted - Goods and Materials 101 3. Aquisies de bens e servios abrangidos...- Existncias 3. Aquisitions of goods and services according to...- Goods and Materials 113 SOMA - Existncias TOTAL - Goods and Materials 125 1.1Cujo Imposto Total ou Parcialmente Dedutvel - Out. Bens e With totally or parcially deductible tax - Other goods and 1.1 Serv. services 137 1.2 Cujo Imposto Apenas Parcialmente Dedutvel - Out. Bens e With only parically deductible tax - Other goods and 1.2 Serv. services 149 1.3.1 - Gasolina - Out. Bens e Serv. 1.3.1 - Gas - Other goods and services 161 1.3.2 - Aquisio de Viat. Turismo Desp. Resp. - Out. Bens e Serv. 1.3.2 - Acquisition of tourism vehicles... - Other goods and services

VAT code VAT code VAT code

VAT code VAT code VAT code VAT code

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Posit ion in Reco Field rd Field Description PT M29 17 2. Aquisies de bens e servios isentos - Out. Bens e Serv. M30 M31 M32 M33 M34 M35 M36 6 M37 M38 M39 M40 Detail Appendix M(4) 1 Tipo de registo 3 6 1/2/3 M41 M42 M43 M44 7 M45 M46 M47 M48 M49 M50 M51 M52 M53 M54 Detail Appendix M(5) 1 Tipo de registo 3 7 8 1/2/3 M55 M56 1/2 M57 M58 M59 4 Continente, Aores ou Madeira (1= Portugal; 2=Azores; 3=Madeira) 5 Taxa Intermdia - TOTAIS 17 Taxa Normal - TOTAIS 29 1. Houve operaes desta natureza no ano a que respeita esta Dec. (1=sim; 2=no) 30 No campo M57,a base tributvel que em 31 de Dezembro............... 42 No campo M58,o montante de imposto liquidado sobre a ................ 54 No campo M59,o valor dos rendimentos antecipados com .............. 66 Espaos 1 Tipo de registo 3 1/2/3 4 Continente, Aores ou Madeira (1= Portugal; 2=Azores; 3=Madeira) 5 Nmero de registos 8 Espaos Record type Continental Portugal, Azores or Madeira (1= Portugal; 2=Azores; 3=Madeira) At intermediate Rate - TOTAIS At normal rate - TOTALS 1. Operations of this type in reporting year? (1=yes; 2=no) 4 Continente, Aores ou Madeira (1= Portugal; 2=Azores; 3=Madeira) 5 Transmisses Intracomunitrias de Bens - Outros 17 Aquisies Intracomunitrias - Outros 29 Importaes - Outros 41 Exportaes - Outros 53 Taxa Reduzida - Existncias 65 Taxa Intermdia - Existncias 77 Taxa Normal - Existncias 89 Taxa Reduzida - Imobilizado 101 Taxa Intermdia - Imobilizado 113 Taxa Normal - Imobilizado 125 Taxa Reduzida - Outros Bens e Servios 137 Taxa Intermdia - Outros Bens e Servios 149 Taxa Normal - Outros Bens e Servios 161 Taxa Reduzida - TOTAIS Record type Continental Portugal, Azores or Madeira (1= Portugal; 2=Azores; 3=Madeira) Intracomunitary goods G52transfers - others Intracomunitary acquisitions - others Imports - Others Exports - Others At reduced rate - Goods and Materials At intermediate Rate - Goods and Materials At normal rate - Goods and Materials At reduced rate - Assets At intermediate Rate - Assets At normal rate - Assets At reduced rate - Other goods and services At intermediate Rate - Other goods and services At normal rate - Other goods and services At reduced rate - TOTALS 29 3. Aquisies de bens e servios abrangidos.... - Out. Bens e Serv. 41 SOMA - Out. Bens e Serv. 54 1.1Cujo Imposto Total ou Parcialmente Dedutvel - Activo Imobilizado 66 1.3.2 - Aquisio de Viat. Turismo Desp. Resp. - Activo Imobilizado 78 1.3.3 - Outros - Activo Imobilizado 90 4. Aquisies Isentas ... (Imveis) - Act. Imobilizado 102 SOMA - Activo Imobilizado 114 Transmisses Intracomunitrias de Bens - Imobilizado 126 Aquisies Intracomunitrias - Imobilizado 138 Importaes - Imobilizado 150 Exportaes - Imobilizado 162 Espaos

Anexo M

Record Frame Type

Field Description EN Type Length 2. Aquisitions of goods and services - exempted - Other goods Num. 12 and services 3. Aquisitions of goods and services according.... - Other goods Num. 12 and services TOTAL - Other Goods and Services Num. 13 1.1 With totally or parcially deductible tax - Assets 1.3.2 Acquisition of tourism vehicles .. - Assets 1.3.3 - Others - Assets 4. Exempted acquisitions... - Assets TOTAL - Assets Intracomunitary goods transfers - assets Intracomunitary acquisitions - assets Imports - Assets Exports - Assets Blanks Num. Num. Num. Num. Num. Num. Num. Num. Num. Alf. Alf. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Num. Alf. Num. Num. Num. Num. Num. In field M57 the tax base that in December 31st.... Num. In field M58 the output tax amount on ... In field M59 the amount of anticipated revenues with.... Blanks Record type Continental Portugal, Azores or Madeira (1= Portugal; 2=Azores; 3=Madeira) Number of records Blanks Num. Alf. Alf. Num. Num. Alf. 12 12 107 3 1 3 165 12 12 12 12 12 12 12 12 12 11 3 1 12 12 12 12 12 12 12 12 12 12 12 12 12 12 3 1 12 12 1 12

Value

Content type Tax base Tax base M24 + ..... + M30 Tax base Tax base Tax base Tax base M32 + .... + M35 Tax base Tax base Tax base Tax base

Data source VAT code VAT code

VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code

M05 1, 2 or 3 Tax base Tax base Tax base Tax base Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount Tax amount M45 + M48 + M51 M06 1, 2 or 3 M46 + M49 + M52 M47 + M50 + M53 1 or 2 1 or 2 Tax base Tax amount Tax base Selection screen Selection screen Selection screen Selection screen Selection screen from above Selection screen from above VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code VAT code

Trailer Appendix M M99 1, 2 or 3

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

Periodic VAT Declaration

last update: 30-jun-06 according to changes by DGCI described inSuporte_informatico_IVA_2006_5vs.doc from 22-jun-06 (http://www.efinancas.gov.pt/de/download/Suporte_Informatico_IVA_2006-5.exe); Changes marked in pink; please see also explanations in sheet "Files - Details".
Field Description PT Positi on in Recor d Field Description EN Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

File Header 1 3 8 10 18 Declaration Header 1 3 1 8 17 18 Header of the PVD 1 3 4 1-3 4 3 4 7 Tipo de registo Localizao da sede Oper. Realizadas em Espao Diferente da Sede Actividades Imobiliria para ano < 2010 Record type Company headquarter location Transaction in other area than the headquarter Real Estate Activities (for years < 2010) Alf. Num. Num. Num. 2 1 3 1 03 1,2 or 3 0,1,2 or 3 0 or 4 Selection Screen Selection Screen Selection Screen Tipo de registo Tipo de declarao NIF Dentro/Fora do prazo Espaos Record type Declaration type FISCAL-ID Within deadline? Blanks Alf. Alfa Num. Num. 1 Alfa 117 2 5 9 1 or 2 02 DPIVA STCD1 Selection Screen Tipo de registo Tipo de ficheiro Verso de ficheiro Data do ficheiro (AAAAMMDD) Espaos Record type File type File version File date (YYYYMMDD) Blanks Alf. Alfa Num. Num. Alfa 2 5 2 8 117 01 ASCII 03

Fill only for years before 2010 & indicator checked with 4; Fill with "0" for 2010+

1 6

8 9

Declaraes Recapitulativas Relao de Clientes

Summary Reports Customers Report

Num. Num.

1 1

0 or 5 0,1,2,3 or 4 se e det ails in Fil es De tail s

Selection Screen Selection screen

10

Relao de Fornecedores

Vendors Report

Num.

0,1,2,3 or 4 se e det ails in Fil es De tail s

Selection screen

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

11

Relao dos Suj. Passivos a que respeitam as regularizaes Correction VAT Report

Num.

0,1,2,3 or 4 se e det ails in Fil es De tail s

Relao de Clientes

Customers Report

Num.

0,1,2,3 or 4 se e det ails in Fil es De tail s

Selection screen

10

Relao de Fornecedores

Vendors Report

Num.

0,1,2,3 or 4 se e det ails in Fil es De tail s

Selection screen

11

Relao dos Suj. Passivos a que respeitam as regularizaes Correction VAT Report

Num.

0,1,2,3 or 4 se e det ails in Fil es De tail s

05A

12 13 17

Inexistncia de Operaes Ano a que respeita a declarao Perodo (ms ou trimestre)

No operations in the referred period Year to which the Declaration refers to Period (month or quarter) (

Num. Num. Alfa

1 4 3

0 or 1

01 to 12 or 03T, 06T, 09T or 12T

Selection Screen Selection Screen Selection Screen

20 Detail of the PVD (1) 1 6 1-1 1-5 1-3 3 15 27

Espaos Tipo de registo B.T. -Trans. Bens e Prest. Serv. Taxa Reduzida B.T. -Trans. Bens e Prest. Serv. Taxa Intermdia B.T. -Trans. Bens e Prest. Serv. Taxa Normal

Blanks Record type

Alfa Alf.

115 2 12 12 12 04 Tax Code Tax Code Tax Code

Tax Base Goods and Services Supply at Num. Reduced Tax Rate Tax Base Goods and Services Supply at Num. Intermediate Tax Rate Tax Base Goods and Services Supply at Num. Normal Tax Rate

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

1-7

39

B.T. -Trans. Intra. Bens e Op. Assimiladas - Isentas

1-8

51

B.T. -Op. Prev. al. B do n. 1 do art. 20. do CIVA - Isentas

Tax Base Intra-community goods Num. supplies and assimilated operations exempted Tax Base Operations indicated in n. 1 BNum. of article 20 of CIVA - Exempted Tax Base Non-deductible operations - Num. exempted Tax Base Intra-community acquisitions Num. of goods and assimilated operations Tax Base Total ((1+5+ ...+ 10) Blanks Record type Tax in favour of taxable person - Assets Num. Alfa Alf. Num.

12

Tax Code

12

Tax Code

1-9 10

63 75

B.T. -Op. Que no conferem direito deduo - Isentas B.T. -Aquisies. Intra. Bens e Op. Assimiladas

12 12

Tax Code Tax Code

90 Detail of the PVD (2)

87 99 1

B.T. -Total da base tributvel (1+5+ ...+ 10) Espaos Tipo de registo Imp. F.S.P - Imp. Ded.... Imobilizado Imp. F.S.P - Imp. Ded.... Existncias taxa reduzida

12 36 2 12 12 05

Coding

3-20 3-21

3 15

Tax Code Tax Code

Tax in favour of taxable person Num. Deductible .... Inventory at reduced tax rate Tax in favour of taxable person Num. Deductible... Inventory at intermediate tax rate Tax in favour of taxable person Num. Deductible... Inventory at normal tax rate Tax in favour of taxable person Deductible... Other goods and services Tax in favour of taxable person Monthly/quarterly correction and anual excepting those indicated in Field 81 Num.

3-23

27

Imp. F.S.P - Imp. Ded.... Existncias taxa intermdia

12

Tax Code

3-22

39

Imp. F.S.P - Imp. Ded.... Existncias taxa normal

12

Tax Code

3-24

51

Imp. F.S.P - Imp. Ded.... Outros bens e Servios

12

Tax Code

4-40

63

Imp. F.S.P - Regul. Mens/tTrim. E Anuais c/Exc. Das indic. Campo 81

Num.

12

Tax Code

5-61 6-65 7-67 8-81

75 87 99

Imp. F.S.P - Excesso a Reportar do Perodo Anterior Imp. F.S.P - Anexo (Valor Anexo 1) Imp. F.S.P - Anexo (Valor Anexo 2)

111 Imp. F.S.P - Regul. a Favor do Suj. Passivo Comunicadas P/DSCIVA

Tax in favour of taxable person Num. Exceeding from previous period to Tax in favour of taxable person AppendixNum. (value appendix 1) Tax in favour of taxable person AppendixNum. (value appendix 2) Tax in favour of taxable person VAT Num. Corrections in favour of the taxable person communicated via DSCIVA Tax in favour of taxable person Total of Num. Tax in favour of taxable person (20+21+ ...+ 81) Record type Tax in favour of state goods transfers and services at reduced tax rate Tax in favour of state goods transfers and services at intermediate tax rate Tax in favour of state goods transfers and services at normal tax rate Alf. Num.

12 12 12 12

Selection Screen Coding Coding Selection Screen

91

123 Imp. F.S.P - Total do Imposto a favor do Sujeito Passivo (20+21+ ...+ 81)

12

Coding

Detail of the PVD (3) 1 6 1-2 3 Tipo de registo Imp.a Favor Estado - Trans. Bens e Prest. Serv. Taxa Reduzida Imp.a Favor Estado - Trans. Bens e Prest. Serv. Taxa Intermdia Imp.a Favor Estado - Trans. Bens e Prest. Serv. Taxa Normal 2 12 06 Tax Code

1-6

15

Num.

12

Tax Code

1-4

27

Num.

12

Tax Code

2-11 4-41

39 51

Imp.a Favor Estado - Aquisies. Intra. Bens e Op. Tax in favour of state Acquisitions of Num. Assimiladas goods and assimilated operations. Imp.a Favor Estado - Regul. Mens/tTrim. e Anuais c/Exc. das Tax in favour of state Monthly/quarterly Num. indic. Campo 81 corrections and anual excepting of those indicated in Field 81

12 12

Tax Code Tax Code

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

6-66 7-68 92 93 94 95 Detail of the PVD (4)

63 75 87 99

Imp.a Favor Estado - Anexo (Valor Anexo 1) Imp.a Favor Estado - Anexo (Valor Anexo 2) Total do Imposto a favor do Estado (2+6+ ...+ 68) Imposto a Entregar ao Estado (92-91)

Tax in favour of state Appendix (value appendix 1) Tax in favour of state Appendix (value appendix 2) Total of Tax in favour of state (2+6+ ...+ 68) Tax delivery to the state (92-91) Tax credit to receive (9 1-92) Refund request

Num. Num. Num. Num. Num. Num.

12 12 12 12 12 12

Coding Coding Coding Coding Coding Selection Screen 07 Selection Screen Tax Code Tax Code 0, 1 Selection Screen Selection Screen Tax Code 0,1,2 Selection Screen Selection Screen Selection Screen Selection Screen

111 Crdito de Imposto a Recuperar (91-92) 123 Pedido de Reembolso

1 6 9 96 262 263 10 1 3 15 27 39

Tipo de registo Excesso a Reportar Oper. Ref. art. 41. (Oper. Banc., Finan., Seguros e Resseguros) Oper. Ref. art. 41. (Locao de Bens Imveis) Oper. Ref. al. f) e g) do n. 3 ...Houve Op. Desta Nat. Sim

Record type Exceeding to be reported

Alf. Num.

2 12 12 12 1

Operations refering to art. 41. (Bank, Num. Finan., Assurances) Operations refering to art. 41. (Renting Num. of fixed assets) Operations refering to f) e g) do n. 3 Num. ...Were there operations of this nature? yes Operations refering to f) e g) do n. 3 ... Num. Were there operations of this nature? No

40

Oper. Ref. al. f) e g) do n. 3 ...Houve Op. Desta Nat. No

0, 2

264 13 1-2 3 4-5 6

41 53 54 62 63 71

Montante do Imposto Liquidado Nessas Op.

Output tax amount corresponding to thosesNum. operations a Primeira Declarao Peridica que Apresenta SIM/NO It is the first periodic declaration: YES/NO Num. Data de Inicio no Regime (AAAAMMDD) ltima Declarao Peridica que Apresenta SIM/NO Data de Cessao da Actividade (AAAAMMDD) Espaos Tipo de registo Starting date in VAT system(YYYYMMDD) Num. Last Periodic declaration: YES/NO Date for ending activity (YYYYMMDD) Blanks Record type Num. Num. Alfa Alf.

12 1 8 1 8 64 2 30 h) 0,1,2

Detail of the PVD (5) 1

12

B.T. -Aquisies. Intra. Bens e Op. Assimiladas-cujo imp.foi Tax Base Intracomm. Acquisitions of Num. 12 liquidado pelo declarante Goods and similar operations where tax is paid by reporting entity

h) Fill only for declaration 2010+; for previous years fill with "0"

14

15

B.T. -Aquisies. Intra. Bens e Op. Assimiladas-abrangidas Tax Base Intracomm. Acquisitions of pelos artigos 15. do CIVA ou do RITI Goods and similar operations - ruled by Art.15, CIVA or RITI

Num. 12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

15

27

B.T. -Aquisies. Intra. Bens e Op. Assimiladas-abrangidas Tax Base Intracomm. Acquisitions of pelos n.s 3, 4 e 5 do artigo 22. do RITI Goods and similar operations - ruled by RITI, Art.22, no. 3, 4 and 5

Num. 12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

16

39

B.T. -Prestaes de servios efectuadas por suj. Passivos deTax Base - Services rendered by taxable Num. 12 outros Estados Membros cujo imp. foi liquidado pelo person from other EU country where tax is declarante paid by reporting company

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

13

51

Imp.a Favor Estado - Aquisies. 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

Num. 12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

17

63

Imp.a Favor Estado-Prestaes de servios efectuadas por Tax in favour of State - Services rendered Num. 12 suj. Passivos de outros Estados Membros cujo imp. foi by taxable person from other EU country liquidado pelo declarante where tax is paid by reporting company

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

75
Detail of the PVD (6) 1 97 3

Espaos Tipo de registo

Blanks Record type

Alf.
Alf.

60
2 31 h) h) Fill only for declaration 2010+; for previous years fill with "0"

A-Efectuadas por entidades residentes em pases A - by entities in EU countries (does not comunitrios (no inclui operaes mencionadas no campo include operations mentioned in field 16) 16)

Num. 12

98

15

A-Efectuadas por entidades residentes em pases ou territrios terceiros

A - by entities in third countries or territories

Num. 12

h)

h) Fill only for 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-Aquisies de imveis com renncia iseno (Decreto-Lei - Acquisitions of real estate without B 21/2007) exemption (Decreto-Lei 21/2007)

Num. 12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

101

51

B-Sucatas [Alnea l) do n. 1 do art. 2. 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"

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

102

63

B-Servios de construo civil [Alnea j) do n. 1 do art. 2. B - Construction services (item J, no. 1, do CIVA] article 2 of CIVA)

Num. 12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

103

75

C-Se efectuou operaes desta natureza, indique o seu valorC - Indicate the value for these operations Num. 12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

104

87

D-Se efectuou operaes desta natureza, indique o seu valorD - Indicate the value for these operations Num. 12

h)

h) Fill only for declaration 2010+; for previous years 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 years fill with "0"

111 Trailer of the PVD 1 3 20 6 15 28 1 4 1 05A 1/2/3 3 4 13 17

Espaos Tipo de registo Nmero de registos NIF Tcnico Oficial de Contas Total de campos 90+91+92+93+94+95+96 Espaos Tipo de registo Continente, Aores ou Madeira NIF Ano a que respeita a declarao Perodo (ms ou trimestre)

Blanks Record type Number of records FISCAL-ID of Chartered Accountants Total of Fields 90+91+92+93+94+95+96 Blanks Record type Continental Portugal, Azores or Madeira FISCAL-ID Year to which the Declaration refers to Period (month or quarter)

Alf. Alf. Num. Num. Num. Alfa Alf. Num. Num. Num. Alfa

24 2 3 9 13 107 2 1 9 4 3 01 a 12 or 03T, 06T, 09T or 12T


a)

08 Selection Screen Coding

Header Appendix R to the PVD (Anexo A - Aores/Madeira) 09 1, 2 or 3 Selection Screen STCD1 Selection Screen Selection Screen

20 1 4 6 1/2/3 1-1 1-5 1-3 3 4 16 28

Espaos Tipo de registo Continente, Aores ou Madeira B.T. -Trans. Bens e Prest. Serv. Taxa Reduzida B.T. -Trans. Bens e Prest. Serv. Taxa Intermdia B.T. -Trans. Bens e Prest. Serv. Taxa Normal

Blanks Record type Continental Portugal, Azores or Madeira

Alfa Alf. Num.

115 2 1 12 12 12 10 1, 2 or 3 Selection Screen Tax Code Tax Code Tax Code

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

Tax Base Goods and Services Supply at Num. Reduced Tax Rate Tax Base Goods and Services Supply at Num. Intermediate Tax Rate Tax Base Goods and Services Supply at Num. Normal Tax Rate

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

1-7

40

1-8 1-9 2-10

52 64 76

62

88

B.T. -Trans. Intra. Bens e prestaes de servios menc. Nas Tax Base Intra-community goods Decl. Recapitulativas - Isentas ou no tributadas supplies and services as mentioned in Summary Declaration (EC-Sales List) exempted or not taxed B.T. -Op. Prev. al. B do n. 1 do art. 20. do CIVA - Isentas Tax Base Oper. according n. 1 of art. 20. of CIVA - Exempted B.T. -Op. Que no conferem direito deduo - Isentas Tax Base Operations not subject to deduction - Exempted B.T. -Aquisies. Intra. Bens e Op. Assimiladas (12+14+15) Tax Base Acquisitions of Intracommunity goods and assimilated operations (12+14+15) B.T. -Total da base tributvel (1+5+ ...+ 10+16) Tax Base Total (1+5+ ...+ 10+16) Blanks Record type Continental Portugal, Azores or Madeira

Num.

12

Tax Code

Num. Num. Num.

12 12 12

Tax Code Tax Code Tax Code

Num. Alfa Alf. Num.

12 35 2 1 12 12 11 1, 2 or 3

Coding

100 Espaos Detail Appendix R to the PVD (2) (Anexo A - Aores/Madeira) 1 4 6 1/2/3 3-20 3-21 3 4 16 Tipo de registo Continente, Aores ou Madeira Imp. F.S.P - Imp. Ded.... Imobilizado Imp. F.S.P - Imp. Ded.... Existncias taxa reduzida

Tax in favour of taxable person Num. Deductible tax ..... assets Tax in favour of taxable person Num. Deductible tax .... Inventory at reduced tax Tax in favour of taxable person Num. Deductible tax.... Inventory at intermediate tax Tax in favour of taxable person Num. Deductible tax.... Inventory at normal tax Tax in favour of taxable person Num. Deductible tax.... Other goods and services Tax in favour of taxable person Total (20+21+ ...+ 24) Tax in favour of state goods transfers and services at reduced tax rate Tax in favour of state goods transfers and services at intermediate tax rate Tax in favour of state goods transfers and services at normal tax rate Tax in favour of the State intracommunity acquisitions of goods and assimilated operations Blanks Record type Continental Portugal, Azores or Madeira Total tax in favour of the state (2+6+4+ 11+17) Operations according f) and g) of n. 3 ...Were there such operations? yes Num. Num.

Selection Screen Tax Code Tax Code

3-23

28

Imp. F.S.P - Imp. Ded.... Existncias taxa intermdia

12

Tax Code

3-22

40

Imp. F.S.P - Imp. Ded.... Existncias taxa normal

12

Tax Code

3-24

52

Imp. F.S.P - Imp. Ded.... Outros bens e Servios

12

Tax Code

63 1-2

64 76

Imp. F.S.P - Total do Imposto a favor do Sujeito Passivo (20+21+ ...+ 24) Imp.a Favor Estado - Trans. Bens e Prest. Serv. Taxa Reduzida Imp.a Favor Estado - Trans. Bens e Prest. Serv. Taxa Intermdia

12 12

Coding Tax Code

1-6

88

Num.

12

Tax Code

1-4

100 Imp.a Favor Estado - Trans. Bens e Prest. Serv. Taxa Normal 112 Imp.a Favor Estado - Aquisies. Intra. Bens e Op. Assimiladas 124 Espaos

Num.

12

Tax Code

2-11

Num.

12

Tax Code

Alfa Alf. Num. Num. Num.

11 2 1 12 1 0, 1 12 1, 2 or 3 Selection Screen Coding Selection Screen Selection Screen Tax Code

Detail Appendix R to the PVD (3) (Anexo A - Aores/Madeira) 1 4 6 10 1/2/3 64 1 3 4 16 Tipo de registo Continente, Aores ou Madeira Total do Imposto a favor do Estado (2+6+4+11+17) Oper. Ref. al. f) e g) do n. 3 ...Houve Op. Desta Nat. Sim

2 3

17 18 30 1

Oper. Ref. al. f) e g) do n. 3 ...Houve Op. Desta Nat. No Montante do Imposto Liquidado Nessas Op. Espaos Tipo de registo

Operations according f) and g) of n. 3 ... Num. Were there such operations? No OutputTax in these operations Num. Blanks Record type Alfa Alf.

1 12 105 2 1

0, 2

Detail Appendix R to the PVD (4) (Anexo A - Aores/Madeira) 32 1, 2 or 3 04 37653 3 Continente, Aores ou Madeira Continent, Azores or Madeira Num.

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

06

12

B.T. -Aquisies. Intra. Bens e Op. Assimiladas-cujo imp.foi Tax Base Intracomm. Acquisitions of Num. liquidado pelo declarante Goods and similar operations where tax is paid by reporting entity

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

14

16

B.T. -Aquisies. Intra. Bens e Op. Assimiladas-abrangidas pelos artigos 15. do CIVA ou do RITI

Tax Base Intracomm. Acquisitions of Num. Goods and similar operations - ruled by Art.15, CIVA or RITI

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

15

28

B.T. -Aquisies. Intra. Bens e Op. Assimiladas-abrangidas pelos n.s 3, 4 e 5 do artigo 22. do RITI

Tax Base Intracomm. Acquisitions of Num. Goods and similar operations - ruled by RITI, Art.22, no. 3, 4 and 5

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

16

40 B.T. -Prestaes de servios efectuadas por suj. Passivos de Tax Base - Services rendered by taxable Num. outros Estados Membros cujo imp. foi liquidado pelo person from other EU country where tax is declarante paid by reporting company

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

13

52

Imp.a Favor Estado - Aquisies. Intra. Bens e Op. Assimiladas -cujo imp.foi liquidado pelo declarante

Tax in favour of State - Intracomm. Num. Acquisitions of Goods and similar operations where tax is paid by reporting entity

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

17

64

Imp.a Favor Estado-Prestaes de servios efectuadas por Tax in favour of State - Services rendered Num. suj. Passivos de outros Estados Membros cujo imp. foi by taxable person from other EU country liquidado pelo declarante where tax is paid by reporting company

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

76 Detail Appendix R to the PVD (4) (Anexo A - Aores/Madeira) 1 04 06-A 1/2/3 65 3 4

Espaos Tipo de registo Continente, Aores ou Madeira

Blanks Record type

Alf. Alf.

59 2 1 12 33 1, 2 ou 3 h) h) Fill only for declaration 2010+; for previous years fill with "0"

Continent, Azores or Madeira Num.

A-Efectuadas por entidades residentes em pases A - by entities in EU countries (does not Num. comunitrios (no inclui operaes mencionadas no campo include operations mentioned in field 16) 16)

66

16

A-Efectuadas por entidades residentes em pases ou territrios terceiros

A - by entities in third countries or Num. territories

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

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 years fill with "0"

68

40 B-Aquisies de imveis com renncia iseno (Decreto-Lei 21/2007)

B - Acquisitions of real estate without Num. exemption (Decreto-Lei 21/2007)

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

69

52

B-Sucatas [Alnea l) do n. 1 do art. 2. do CIVA]B - Scrap Sucatas (item I, no. 1, article 2 of Num. CIVA)

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

70

64

B-Servios de construo civil [Alnea j) do n. 1 do art. 2. do CIVA]

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

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

71

76 C-Se efectuou operaes desta natureza, indique o seu valor C - Indicate the value for these operations Num.

12

h)

h) Fill only for declaration 2010+; for previous years fill with "0"

72

88 D-Se efectuou operaes desta natureza, indique o seu valor D - Indicate the value for these operations Num.

12

h)

h) Fill only for declaration 2010+; for previous years 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 years fill with "0"

112 Trailer Appendix R to the PVD (Anexo A - Aores/Madeira) 1 4 1/2/3 3 4 7 20 1 1 2 3 12 Tipo de registo Continente, Aores ou Madeira Nmero de registos Total de campos 62+63+64 Espaos Tipo de registo NIF Ano a que respeita a declarao

Espaos Record type

Blanks

Alf. Alf. Num. Num. Num. Alfa Alf. Num. Num.

23 2 1 3 13 115 2 9 4 20 13 1, 2 or 3 Selection Screen Coding Coding

Continental Portugal, Azores or Madeira Number of records Total of Fields 62+63+64 Blanks Record type FISCAL-ID Year to which the declaration refers to

Header Appendix I to the PVD

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

16

Perodo (ms ou trimestre)

Period (month or quarter)

Alfa

01 a 12 or 03T, 06T, 09T or 12T


a)

19 1 3 -2 -3 -4 -5 8 10 22 35 36 1 3 10 8

Espaos Tipo de registo Nmero da linha Pas de Destino N. de Identificao Fiscal do adquirente Valor das Operaes (valor em euro) Indicador do tipo da operao Espaos Tipo de registo Nmero de registos Soma (apenas dos valores que respeitem s operaes tipificadas na coluna 5 com 1)

Blanks Record type Line number Target country Fiscal-ID of taxable person to whom the goods are supplied Operations amount (in EURO) Operation type indicator Blanks Record type Number of records

Alfa Alf. Num. Alfa Alfa Num.( S) Num. Alfa Alf. Num.

116 2 5 2 12 13 1 99 2 5 13 22
b)

Detail Appendix I to the PVD (1) 21

1 or 4

Trailer Appendix I to the PVD

Total (only of the amounts corresponding Num.( to the operation which are described with 1S) in column 5) Num.( S) Alfa Alf.

11

21

21 1 1 3 7

Total das vendas de meios de transporte novos a particularesTotal of sales of new and private e equiparados de outros estados membros transportation means and equivalent of other Member States Espaos Blanks Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo NIF Ano a que respeita a declarao Record type Year to which the appendix refers

13

101 2 4 3 40 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Header Appendix Customers Report for PVD Num. Period (Month or quarter) to which the appen Alf.

Coding STCD1 Selection Screen

10 19 23

Fiscal ID Year to which the declaration refers

Num.

9 4 3

Num. Perodo (ms ou trimestre) indicado na Declarao Peridica Period (Month or quarter) mentioned in the Alf. P Blanks Record type Year to which the appendix refers

01 until 12 or 03T, 06T, 09T or 12T a)

Selection Screen

26 Espaos Detail Appendix Customers Report for PVD (1) 1 1 3 7 Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha Oper. Efect.com clientes nacionais - Nr.Identificao Fiscal 2 1 3 15 Oper. Efect.com clientes nacionais - Valor 24 36 Espaos Detail Appendix Customers Report for PVD (2) 1 1 3 7 Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha Exportao de Bens - Nr. de Ident. da Declarao de Exportao Exportao de Bens - Valor

Alf. Alf.

109 2 4 3 41 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Num. Period (Month or quarter) to which the appen Alf.

Coding Coding

10

Line number

Num. Operations with national customers - FiscalNum. ID Operations with national customers Num. Amount Blanks Alf. Record type Year to which the appendix refers Alf.

5 9
c)

Tax Code Tax Code

12 99 2 4 3 42 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Num. Period (Month or quarter) to which the appen Alf.

Coding Coding

10 2 3 15 35

Line number Exports of goods - ID number of Export Declaration Exports of goods - Amount

Num. Alf. Num.

5 20
d)

Tax Code Tax Code

12

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

47 Espaos Trailer Appendix Customers Report for PVD 1 1 3 7 Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero de registos Oper.com clientes nacionais de montante inferior a 5000 2 3 3 3 19 31 43 Operaes efectuadas no estrangeiro

Blanks Record type Year to which the appendix refers

Alf. Alf.

88 2 4 3 49 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Num. Period (Month or quarter) to which the appen Alf.

Coding Coding Selection Screen / Coding Tax Code

10

Number of records Operation with national customers with amounts below 5000 Euro Operations abroad

Num. Num.

9 12

Num. Num.

12 12

Outras oper.isentas ou sem liquidao de IVA que conferem Other exempted operations or without direito a deduo output VAT but allow VAT deduction Total (valores indicados nos campos da coluna 3 do impresso) Espaos Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo NIF Ano a que respeita a declarao

Tax Code 3 55 Total (amounts in fields of column 3 of the Num. form) Blanks Alf. Record type Year to which the appendix refers Alf. 14 Coding 66 2 4 3 50 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

69 Header Appendix Vendors Report for PVD 1 1 3 7

Num. Period (Month or quarter) to which the appen Alf.

Coding STCD1 Selection Screen

10 19 23

Fiscal ID Year to which the declaration refers

Num.

9 4 3

Num. Perodo (ms ou trimestre) indicado na Declarao Peridica Period (Month or quarter) mentioned in the Alf. P Blanks Record type Year to which the appendix refers

01 until 12 or 03T, 06T, 09T or 12T a)

Selection Screen

26 Espaos Detail Appendix Vendors Report for PVD (1) 1 1 3 7 10 2 1 2 3 4.1 4.2 5 6 15 17 29 Campo 20 - Ano 43 Campo 20 - Ms 47 Campo 20 - Valor das aquisies (IVA excludo) 49 61 Campo 20 - IVA deduzido Campo 20 - NIF Campo 20 - Nmero da Liquidao Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha Campo 20 - Prefixo

Alf. Alf.

109 2 4 3 51 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Num. Period (Month or quarter) to which the appen Alf. Line number

Coding Coding Master Record

Field 20 - Country Prefix Field 20 - Fiscal ID Field 20 - Clearing Document number Field 20 - Year Field 20 - Month Field 20 - Aquisitions amount (excluding VAT) Field 20 - Deducted VAT Blanks Record type Year to which the appendix refers

Num. Alf. Alf. Num. Num. Alf. Num. Num. Alf. Alf.

5 2 12 14 4 2 12

STCEG Document header Document Date Year Document Date Month Tax Code

12 62 2 4 3 52

Tax Code

73 Espaos Detail Appendix Vendors Report for PVD (2) 1 1 3 7 10 2 1 2 15 17 Campo 21 - NIF Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha Campo 21 - Prefixo

Num. Period (Month or quarter) to which the appen Alf. Line number

Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Coding Coding Master Record

Field 21 - Country Prefix Field 21 - Fiscal ID

Num. Alf. Alf.

5 2 12

STCEG

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

Campo 21 - Nmero da Liquidao 3 4.1 4.2 5 6 29 Campo 21 - Ano 43 Campo 21 - Ms 47 Campo 21 - Valor das aquisies (IVA excludo) 49 61 Campo 21 - IVA deduzido Espaos

Field 21 - Clearing Document number Field 21 - Year Field 21 - Month Field 21 - Aquisitions amount (excluding IVA) Field 21 - Deducted VAT Blanks Record type Year to which the appendix refers

Num. Num. Alf. Num. Num. Alf. Alf.

14 4 2 12

Document header Document Date Year Document Date Month Tax Code

12 62 2 4 3 53

Tax Code

73 Detail Appendix Vendors Report for PVD (3) 1 1 3 7 10 2 1 2 3 4.1 4.2 5 6 15 17 29 Campo 22 - Ano 43 Campo 22 - Ms 47 Campo 22 - Valor das aquisies (IVA excludo) 49 61 Campo 22 - IVA deduzido Campo 22 - NIF Campo 22 - Nmero da Liquidao Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha Campo 22 - Prefixo

Num. Period (Month or quarter) to which the appen Alf. Line number

Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Coding Coding Master Record

Field 22 - Country Prefix Field 22 - Fiscal ID Field 22 - Clearing Document number Field 22 - Year Field 22 - Month Field 22 - Aquisitions amount (excluding IVA) Field 22 - Deducted VAT Blanks Record type Year to which the appendix refers

Num. Alf. Alf. Num. Num. Alf. Num. Num. Alf. Alf.

5 2 12 14 4 2 12

STCEG Document header Document Date Year Document Date Month Tax Code

12 62 2 4 3 54

Tax Code

73 Espaos Detail Appendix Vendors Report for PVD (4) 1 1 3 7 10 2 1 2 3 4.1 4.2 5 6 15 17 29 Campo 23 - Ano 43 Campo 23 - Ms 47 Campo 23 - Valor das aquisies (IVA excludo) 49 61 Campo 23 - IVA deduzido Campo 23 - NIF Campo 23 - Nmero da Liquidao Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha Campo 23 - Prefixo

Num. Period (Month or quarter) to which the appen Alf. Line number

Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Coding Coding Master Record

Field 23 - Country Prefix Field 23 - Fiscal ID Field 23 - Clearing Document number Field 23 - Year Field 23 - Month Field 23 - Aquisitions amount (excluding IVA) Field 23 - Deducted VAT Blanks Record type Year to which the appendix refers

Num. Alf. Alf. Num. Num. Alf. Num. Num. Alf. Alf.

5 2 12 14 4 2 12

STCEG Document header Document Date Year Document Date Month Tax Code

12 62 2 4 3 55

Tax Code

73 Espaos Detail Appendix Vendors Report for PVD (5) 1 1 3 7 10 2 1 2 15 17 Campo 24 - NIF Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha Campo 24 - Prefixo

Num. Period (Month or quarter) to which the appen Alf. Line number

Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Coding Coding Master Record

Field 24 - Country Prefix Field 24 - Fiscal ID

Num. Alf. Alf.

5 2 12

STCEG

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

Value

Data source RFUVPT00

Data source RFIDPTFO

VAT code

Campo 24 - Nmero da Liquidao 3 4.1 4.2 5 6 29 Campo 24 - Ano 43 Campo 24 - Ms 47 Campo 24 - Valor das aquisies (IVA excludo) 49 61 Campo 24 - IVA deduzido Espaos

Field 24 - Clearing Document number Field 24 - Year Field 24 - Month Field 24 - Aquisitions amount (excluding IVA) Field 24 - Deducted VAT Blanks Record type Year to which the appendix refers

Num. Num. Alf. Num. Num. Alf. Alf.

14 4 2 12

Document header Document Date Year Document Date Month Tax Code

12 62 2 4 3 59

Tax Code

73 Trailer Appendix Vendors Report for PVD 1 1 3 7 10 19 2 5 31 6 43 5 57 6 71 1 1 3 7 Total Valor Aquisies (valores indicados na coluna 5 do impresso) Total IVA Deduzido (valores indicados na coluna 6 do impresso) Espaos Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo NIF Ano a que respeita a declarao Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero de registos Aquisies de montante inferior a 5000 euros - Valor Aquisies

Num. Period (Month or quarter) to which the appen Alf. Number of records Aquisitions amounts below 5000 Euro Aquisitions Amount

Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Coding Coding Selection Screen / Coding Selection Screen / Coding Coding

Num. Num.

9 12

Aquisies de montante inferior a 5000 euros - IVA DeduzidoAquisitions amounts below 5000 Euro Deducted VAT

Num.

12

Total Aquisitions Amount (Amounts shown Num. in column 5 of the form) Total Deducted VAT (Amounts shown in Num. column 6 of the form) Blanks Alf. Record type Year to which the appendix refers Alf.

14 14 Coding 64 2 4 3 70 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Header Appendix Correction VAT Report for PVD Num. Period (Month or quarter) to which the appen Alf. Fiscal ID

Coding STCEG Coding

10 19 23

Num.

9 4 3
01 until 12 or 03T, 06T, 09T or 12T a)

Year to which the declaration refers Num. Perodo (ms ou trimestre) indicado na Declarao Peridica Period (Month or quarter) mentioned in the Alf. P Blanks Record type Year to which the appendix refers

Coding

26 Espaos Detail Appendix Correction VAT Report for PVD (1) 1 1 3 7 Tipo de registo Ano a que se refere o anexo Perodo (ms ou trimestre) a que se refere o anexo Nmero da linha

Alf. Alf.

109 2 4 3 71 Coding
01 until 12 or 03T, 06T, 09T or 12T a)

Num. Period (Month or quarter) to which the appen Alf.

Coding Coding STCEG Document Date Year Document Date Month

10 2 1 2.1 2.2 15 24 28

Num. Oper.efectuadas com suj.passivos nacionais - Nr.de Id.FiscalOperations with national taxable persons - Num. Fiscal ID Operaes efectuadas com sujeitos passivos nacionais - AnoOperations with national taxable persons - Num. Year Operaes efectuadas com sujeitos passivos nacionais - MsOperations with national taxable persons - Alf. Month Oper.efectuadas com suj.passivos nacionais - Base de Operations with national taxable persons - Num. Incidncia da Regularizao VAT Correction Base amount Operations with national taxable persons - Num. Corrected VAT Blanks Alf. Record type Year to which the appendix refers Alf. Num.

Line number

5 9 4 2 12

3 4

30 42 Oper.efectuadas com suj.passivos nacionais - IVA Regularizado Espaos Tipo de registo Ano a que se refere o anexo 12

Tax Code Tax Code 81 2 4 79 Coding

54 Trailer Appendix Correction VAT Report for PVD 1 3

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Field Description PT Positi on in Recor d Field Description EN

Periodic VAT Declaration


Co nte nt typ e

Record Fram Type e

Field

Type

Leng th

7 10 19

Perodo (ms ou trimestre) a que se refere o anexo Nmero de registos Regul.de imposto inferiores a 1000 euros - Base de Incidncia

Period (Month or quarter) to which the appen Alf. Number of records

Value 01 until 12 or 3 03T, 06T, 09T or 12T a)

Data source RFUVPT00

Data source RFIDPTFO

VAT code

Coding Coding Selection Screen / Coding Selection Screen / Coding Tax Code

Num. VAT corrections below 1000 Euro - Base Num. amount Num.

9 12

3 Regul.de imposto inferiores a 1000 euros - IVA Regularizado VAT corrections below 1000 Euro Corrected VAT 4 3 4 3 4 3 4 31 Regul.por alterao do PRO-RATA - Base de Incidncia 43 Regul.por alterao do PRO-RATA - IVA Regularizado 55 Outras regularizaes - Base de Incidncia 67 Outras regularizaes - IVA Regularizado 79 91 Total - Base de Incidncia Other VAT Corrections - Corrected VAT Total - Base amount Total - Corrected VAT Blanks Record type Number of records Blanks Record type Number of records Blanks Num. Num. Num. Alf. Alf. Num. Alfa Alf. Num. Alfa 12 VAT Corrections due to pro-rata diferencesNum. - Base amount VAT Corrections due to pro-rata diferencesNum. - Corrected VAT Other VAT Corrections - Base amount Num. 12 12 12

Tax Code 12 Tax Code Tax Code 14 14 16 2 9 123 2 9 123 99 89 Coding Coding

105 Total - IVA Regularizado 119 Espaos 1 3 12 Tipo de registo Nmero de registos Espaos Tipo de registo Nmero de registos Espaos

Trailer of the Declaration

File Trailer 1 3 12

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Files - Details

Details Annual Declaration: Header, Trailer, Anexo L and M


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 Files must be created in ASCII format and special characters like (, , , etc.) must not be used. Records length is 172 characters and records must be sequenced according to record type.

Periodic VAT Declaration - Details


Periodic VAT Declaration - Details valid as of 01-Jul-2006 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

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 (, , , 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: Record type 001 File header Record type 002 Declaration header Record type 003 Header of the Annual Declaration Record type 004 Detail of the Annual Declaration Record type 005 Trailer of the Annual Declaration <APPENDIXES> Record type 006 Declaration trailer Record type 999 File trailer File structure: Record type 01 File Header. Record type 02 Declaration Header. Record type 03 Header: Periodic VAT Declaration Record type 04 Detail Periodic VAT Declaration (1). Record type 05 Detail Periodic VAT Declaration (2). Record type 06 Detail Periodic VAT Declaration (3). 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 52 Detail Appendix: Vendors Report to the Periodic VAT Declaration (2). Record type 53 Detail Appendix: Vendors Report to the Periodic VAT Declaration (2). Record type 54 Detail Appendix: Vendors Report to the Periodic VAT Declaration (2). Record type 55 Detail Appendix: Vendors Report to the Periodic VAT Declaration (2). 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

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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 as 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 Exports 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 n 53/2005) When a VAT Refund is requested in the Periodic VAT Declaration the respective appendixes that relate to 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, n 2, n-3, value can be 1, or 2, or 3, or 4). This is the case when the Periodic Declaration field bertrag vorherige Perioden " "Exceedings from " prev. Periods " 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 submitted. (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.

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