Portugal

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 119 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

25 taxes at rates of 0, 4, 5, 6, 9, 12, 13, 16, 22, 23

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, import, intracom_acquisition_goods, intracom_goods, intracom_services

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• PT-DP-IVA — 25 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• not declared in the pack

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

A 22 de setembro de 2026 não existe, em Portugal, uma obrigação legal de troca de faturas eletrónicas estruturadas entre empresas: o mecanismo nacional passa pelo programa de faturação certificado (Decreto-Lei n.º 28/2019), pelo ATCUD e pelo código QR em toda fatura (Portaria n.º 195/2020) e pela submissão mensal do ficheiro SAF-T (PT) — três obrigações de certificação e de comunicação ao Estado, não um formato de fatura estruturada trocado entre as partes; ver o README do pacote. A faturação eletrónica é obrigatória apenas na contratação pública (Decreto-Lei n.º 111-B/2017, que transpõe a Diretiva 2014/55/UE): desde abril de 2019 para as entidades adjudicantes, desde janeiro de 2021 para as grandes empresas, e até 31 de dezembro de 2026 para as micro, pequenas e médias empresas e para as restantes entidades adjudicantes (Lei n.º 73-A/2025, Orçamento do Estado para 2026), gerida pela ESPAP. O esquema 9946 (NIF português) identifica a empresa e o número de IVA, que em Portugal são o mesmo número

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2436
• receivable 2437

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• PT-SNC-BAL — 26 lines
• PT-SNC-DR — 17 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

29 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-22

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.1.0 — published 2026-09-22

pt, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from