How To Guide: Portuguese Legislation

How to guide – Portuguese legislation
How to guide
Portuguese legislation
Version 1
March 2015
Contents
OVERVIEW....................................................................................................................................... 1
BEFORE YOU BEGIN .................................................................................................................. 2
Technical prerequisites ............................................................................................................................ 2
POR VAT ........................................................................................................................................... 3
Setup............................................................................................................................................................ 3
Relevant transactional data ..................................................................................................................... 7
Generating the VAT declaration ............................................................................................................. 8
Managing the VAT declaration ................................................................................................................ 8
CASH FLOW .................................................................................................................................. 10
Description ............................................................................................................................................... 10
Prerequisites ............................................................................................................................................ 10
Setup.......................................................................................................................................................... 10
Previous recommendations before execution ................................................................................... 11
Data extraction ......................................................................................................................................... 12
P-CASHFLO report .................................................................................................................................. 13
CAPITAL FLOW REPORT ........................................................................................................ 14
Description ............................................................................................................................................... 14
Prerequisites ............................................................................................................................................ 14
Process in Sage ERP X3 ........................................................................................................................ 15
IES ..................................................................................................................................................... 16
Description ............................................................................................................................................... 16
Setup.......................................................................................................................................................... 16
NUMBER OF DOCUMENT COPIES ...................................................................................... 23
Description ............................................................................................................................................... 23
Prerequisites ............................................................................................................................................ 23
Setup.......................................................................................................................................................... 23
INTRASTAT ................................................................................................................................... 25
Description ............................................................................................................................................... 25
Prerequisites ............................................................................................................................................ 25
CASH VAT ...................................................................................................................................... 27
Description ............................................................................................................................................... 27
Setup.......................................................................................................................................................... 28
Relevant transactional data ................................................................................................................... 29
Functions excluded from the process ................................................................................................. 31
ELECTRONIC SIGNATURE AND SOFTWARE CERTIFICATION ............................. 32
Description ............................................................................................................................................... 32
Setup.......................................................................................................................................................... 33
SAFT-PT CONFIGURATION .................................................................................................... 35
Setup.......................................................................................................................................................... 35
SAFT GENERATION .................................................................................................................. 42
Setup.......................................................................................................................................................... 42

LAW 50001 ..................................................................................................................................... 44
Description ............................................................................................................................................... 44
Prerequisites ............................................................................................................................................ 44
Default “final consumer” (LEGETT) and fiscal number mandatory

(EECNUM) ................................................................................................................................................. 44
Modification of the business partner’s fiscal number ...................................................................... 45
Modification of the product description .............................................................................................. 45
Sales credit notes .................................................................................................................................... 46
TRANSPORT NOTES ................................................................................................................. 48
Description ............................................................................................................................................... 48
TRANSPORT COMMUNICATION .......................................................................................... 49
Description ............................................................................................................................................... 49
FAQ ................................................................................................................................................... 54
What is a global document? .................................................................................................................. 54
What is a manual document? ................................................................................................................ 54
What is the transport code? .................................................................................................................. 54

Overview
This document describes Portuguese localization for Sage ERP X3,
including how to set up and use EU VAT specific rules for
Portugal:
 VAT is charged on most goods and services provided in Portugal and

Europe.
 Companies can generally claim the VAT that they have paid on purchases.
 Sage ERP X3 calculates the VAT for Portugal, including price discounts
(VAT is calculated after the discount).
 VAT rates in mainland Portugal are different than those in the Azores and
Madeira.
 You can generate and submit the periodic and annual VAT declarations,
along with the Informação Empresarial Simplificada (IES) declaration, to the
government.
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Before you begin

Technical prerequisites
Before you can calculate VAT for Portugal, you must: Related activity code
 KPO (Portuguese localization)
 Activate POR legislation.
 Activate the KPO - Portuguese localization activity code.
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Related functions
POR VAT  GESDVPT (Tax codes)
 FUNFLDREN (VAT
regularization reason)
Setup  GESPDM (Balance transfer
validation function)
Setting up companies  GESCOA (Chart of accounts)
 In the Companies function, click Legal data to open the Portuguese legal
data screen. Enter your data in the fields.
 Activate the PORVAT - VAT portuguese general parameter (LOC chapter,

Related parameters
POR group).  PORVAT (TVA portuguese)
 The PORVATREG - VAT regularization reason general parameter (LOC  PORVATREG (VAT
chapter, POR group) determines if the regularization reasons should be regularization reason)
entered in the documents transaction.
Definition
IES (INFORMAÇÃO
EMPRESARIAL SIMPLIFICADA)
Document for the annual VAT

declaration.
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Related functions
Setting up counters
 GESTCA (Sequential
Define the three following codes for the sequential number assignment from the numbers assignement
Financial module.
These counters will be used for each declaration type.
Setting up VAT
The VAT rate indicates the percentage of VAT to apply to the invoice line. Related functions
You can calculate the VAT in two different ways:  GESPDM (Balance transfer
validation)
 From BP invoices: the rate is linked to an account.
 From the Sales module and the Purchase module: the rate is a
combination of Article tax level and BP tax rule.
Before calculating the declaration, you must calculate the VAT.
Set up the balance of the VAT to pay or the VAT to collect in the Balance
transfer setup screen.
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Run the Balance transfer validation function (GESPDM) codes in this order:
1. IVA1
2. IVA2
Setting up VAT declaration fields Related functions


1. Declaration field versus the Tax codes function (GESDVPT)
GESDVPT (Taxes codes)
At this point, you will be able to map the declaration field number (provided
by the Fiscal Authority software) and the potential tax codes that can be
applied to this field number.
 To define a tax code for each declaration, select a type of declaration

(periodic or annual), in the Type field. Select an Annex and enter the
Declaration.
Because setup may depend on the company activity, you can set up
VAT declarations for each company.
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2. Setting up declarations (DCLVATPOR1)
For periodic declarations, define the minimum amounts above which

transactions must be detailed by BP.
Three different limits can be applied separately for the VAT: to collect, to
deduct, and to regularize.
For annual declarations:
 Under CAP, define the minimum amounts above which transactions

must be detailed by BP. You can apply limits on Purchasing and Sales.
 Under Annual - Account roots, enter the Service sales and the Good
sales in order to split the VAT.
 Under Exceptions - Account roots, enter the roots of accounts that are
eligible for the recap data.
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Relevant transactional data

Possible VAT regularization (debit and credit notes) in customer
invoices
Invoice type = Credit note

Field reason for
> Regularization linked to field 40
company to collect
Conditions :
Regime type = Normal
Invoice type = Debit note

Field reason for
> Regularization linked to
field 41
company to pay
VAT regularization in the Supplier invoices (Purchasing and AR)
Invoice type = Credit note Field reason for

company to pay
Conditions :
Regime type = Normal
Invoice type = Debit note
Field reason for
company to collect
Conditions : Invoice type = Debit note

Field reason for
Regime type = Normal > Regularization linked to field 40 and field
company to collect 41
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Field 40: used in the Fiscal Authorities software to store VAT

regularization to collect.
Field 41: used in the Fiscal Authorities software to store VAT
regularization to Pay.
You can set up or modify regularization reasons any time in the VAT
regularization reason function (FUNFLDREN).
Set up the External Document Number for import and export supplied by duties
Related functions
in the Import/export declaration function (DCLVATPORI).  FUNFLDREN (the VAT
In the Document types function (GESGTE), select the Tax on issue check regularization reason)
box for documents filtered for the VAT declaration.
 DCLVATPORI (Import/export
declaration)
 GESGTE (Document types)
Generating the VAT declaration

Two declarations are issued every month or every quarter:
 The European services declaration (DCLVATPOR3)
 The periodic VAT declaration (DCLVATPOR2)
The annual VAT declaration is issued yearly, along with the IES declaration
(DCLVATPOR4).
The annual VAT declaration must be exported from ERP X3 and uploaded on
the government website.
Managing the VAT declaration

Values appear on the screen according to how each declaration has been set Related functions
up.
 GESCOA (Chart of accounts)
The account type (submitted or VAT account) in the Chart of accounts
function (GESCOA) is relevant to determine bases and VAT amounts
In the chart of accounts, you must define the VAT for each declaration field.
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To check your data, run the following reports:
 P-VATPORBAS
 P-PERVAT
Modify existing calculations at your own risk.
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Cash flow
Description
A process will trigger all transactions with cash accounts and analyze the Related activity codes
journal entry’s counterpart accounts. The amounts are displayed according to a
specific setup.
 CSFLO (Cash flow analysis)
This requirement is defined on IAS 7 and NCRF 2 (Portuguese IAS

adaptation).
Cash flow data is also reported in the IES declaration.
Prerequisites
Activate the CSFLO - Cash flow analysis activity code. Related functions
 GESCSF (Extraction
Setup parameter)
In the header of the Extraction parameter function (GESCSF), create your  GESCSRH (Cash flow analysis
main filtering criteria associated with an extraction code. function)
 Extraction code: Free alpha code and description to identify the criteria  GESCOA (Chart of accounts)

group.

GESCSF (Extraction
Company: Company or a group of companies. For a group of companies, parameter)
you can set the BP detail.
 Ledger type , Amount type, and Accounts to be anayzed: Define the
ledger type, the amount type, and the cash accounts you want to analyze.
 Rate var process check box: Define how you want to analyze the rate
deviations.
 By account: Select the Rate var process check box. When an

account is found in an eligible entry journal and it is set up in the
Chart of accounts function (GESCOA) as rate deviation, the
system will search the BP account on the original document.
 By the original BP and its account: Do not select the Rate var
process check box.
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In the Setup block, specifiy a code and a sub-code for each item. This will
group all transactions where the counterparts are the accounts set in the
Original accounts column.
 Original accounts: Accounts configuration follow the same setup rules as

Financial Data Extraction.
 Code and Sub-code: Grouping codes and sub-codes.
 Description: Description of each grouping criteria.
Previous recommendations before execution

The balance recovery calculation is:
Starting amount + movements = end amount
Related functions
 Do the balance recovery before running the cash flow process.  RECBAL (Balance
 Run the end of year simulation after the balance recovery and before
resynchronization)
running the cash flow process.  SIMULFINEX (in Year end
simulation)
 GESCSRH (Cash flow
analysis)
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Data extraction
In the header of the Cash flow analysis function (GESCSRH) enter:
 Extraction code: Select the extraction code you previously created.
 Site: Select the site or sites to be queried.
 Extraction start date and Extraction end date: Select the period you want
to analyze.
 If you want to display the previous period, select the Previous period
check box.
 Click Calculate to display the data.

You can modify the amounts you want, but the following control must be
respected:
Amount at the start of the period + movements of the period = amount at
the end of the period
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P-CASHFLO report
Once the results are generated, you can print the P-CASHFLO report.
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Capital flow report

Related miscellaneous
Description tables
Legal report requirement connected to IAS/IFRS rules.  389 (Capital flow)
The Capital flow report identifies, at the entry journal level, which type of capital  390 (Capital flow colums)
movement is going to take place.
This is only possible and is mandatory if the account in the entry journal is a
capital account.
This report is always linked to the first referential.
Prerequisites
The 389 miscellaneous table (Capital flow) and the 390 miscellaneous table
(Capital flow columns) drive the data.
 Contents of ADI 389 are printed on the rows of the report. They represent
the capital flow reasons.
 Contents of ADI 390 are printed as columns on the report with the root
accounts to link in the entry journal.
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Process in Sage ERP X3

Entry journal: Equity accounts require you to enter the type in Capital flow.
The P-Cashflow report with the results:
These data will also be exported in the IES declaration.
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IES
Description
Related functions
The IES declaration is an annual report. It gathers data from the following Sage  GESCSF (Extraction
ERP X3 sources: parameter)
 Annual VAT  GESCOA (Chart of accounts)
 Cashflow
 Capital flow
 Balance figures extracted from the financial data extraction
You have the two following possibilities:

 Generate and work on the data, then enter the results for the IES manually.
Related activity code


Export an XML file and upload it on the dedicated IES environment.
IESFG (IES file generator)
This second option carries an extra cost, due to additional licensing
for the IESFG- IES file generator activity code. Check the related price
list for more information.
Setup
As mentioned previously, four groups of data require particular attention for this
declaration:
 Annual VAT
 Cashflow,
 Capital flow
 Balance figures extracted from the financial data extraction
Find below a simple recap of what you need to report and how.
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Setting up annual VAT

In the VAT parameters function (GESDVPP), review the setup by company
and by year.
Then, generate the annual declaration through the Annual VAT function Related functions
(GESDVPHA) and check if everything is correct. If not, modify the values.
 GESDVPP (VAT parameters)
 GESDVPHA (Annual VAT)
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If you are going to use the IES generator, point the Declaration code
to be used later.
Setting-up cash flow Related functions

In the Extraction code field, enter ‘CASHFLOW’.
 GESCSF (Counterpart
Because the data to extract can depend on the business of each company, extraction)
review the original accounts to ensure that they are in agreement.
Review this setup in the Counterpart extraction function (GESCSF).
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Related functions
 GESCSF (Extraction
parameter)
 GESCSRH (Cash flow
analysis)
Then, generate the data in the Cash flow analysis (GESCSRH) function.
Modify this data at your own risk.
If you are going to use the IES generator, point the Query number
to be used later.
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Setting up capital flow

You need to print out the P-CAPFLO report. Check the results. You can modify
the results on entry journals if needed.
Setting up financial data extraction

Related functions
The IES requires information extracted by the financial data extraction (FDE).
Generate and verify the accuracy of all “IES” group outputs. Any data  GESTXW (Inquire)
modification you make will be included in the file generation.
 TXSGRP (Calculation)
 GESTXS (Financial data
extraction)
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Although the IES declaration contains many annexes, only the following
annexes are currently being taken in consideration:
Description GESTXS code
Profit and losses 03A
Balance 04A
Cash detail 05041A
Investment detail 05071A
Fixed investment detail 05081A
Losses on investments 05121A
Investments in the group 0516A
Cost of sales and production 05191A
Production variations 05192A
Provisions 0522A
Rate deviations 05241A
IRC 0526A
Impairments 05281A
Investment information 05283A
Financial information 05284A
Personnel expenses 05292A
Results 0531A
P&L and Balance detail 061A
Once you have generated all the data, make a note of the extraction
number code if you want to generate the XML file.
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Process to generate the XML file (depending on Related functions

license allowance)
 FUNIESGNR (IES generation)
In the IES generation function (FUNIESGNR), select the company and the
fiscal year start and the fiscal year end. Then, complete these fields :
 In the table, enter the version for each FDE in the Version field.
 Declaration: Enter the VAT declaration number.
 Query number: Enter the query of the cash flow you want to export.
Capital flow data is exported on the fly because the data is extracted from the
GACCENTRY* tables.
If you do not have the IES generator, use the previous records and enter the
data manually.
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Number of document copies

Description
This requirement is defined in the DL 198/2012 Degree. Related parameters
Documents issued for customers and suppliers can be automatically printed  MULCOPRINT (Multiple copy
and stamped with descriptions such as ‘Original’, ‘Duplicate’, or ‘Triplicate’. mgmt/ext doc)
Use this feature on customer sales invoices, customer AP/AR invoices,
shipping notes and supplier returns.
Related activity code
The number of copies to print is set up in the printing template for the customer
or supplier.  MULCP (Multiple copy
For AP/AR customer invoices, the number of copies will depend on the value of mgmt/ext doc)
[M:RPT]NBRCPY (field at the bottom of the printing input parameters) at
printing time.
Prerequisites
 Set the general parameter MULCOPRINT - Multiple copy mgmt/ext doc
(TC chapter, RPT group) to ‘Yes’.
 Activate the MULCP - Multiple copy mgmt/ext doc activity code.
Setup
The copies from purchase returns, deliveries, and invoices will determine the Related functions
number of printings and what will be stamped in the invoice.
 GESTPM (Printing templates)
 GESBPC (Customers)
 GESBPS (Suppliers)
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Assign a template code to the BP in the Customers function (GESBPC) and

the Suppliers function (GESBPS).
The results of this setup:
Return Suppliers with a

template code where
Original number of copies for
Return returns = 2
Duplicate
Customers with a
Shipping template code where
Original number of copies for
Invoice shipping=2 and for
Shipping
invoices = 3
Original Duplicate
Invoice
Duplicate
Invoice
Triplicate
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Intrastat
Description
The report can be delivered in two different ways: Related functions
 Upload the file exported from Sage ERP X3 on the Instituto Nacional de  GESTMD (Delivery modes)
Estatística website: http://webinq.ine.pt/aderentes.
 Enter the data manually by copying the results from the report.
Prerequisites
Related miscellaneous
Specify the delivery modes in the Delivery modes function (GESTMD) in order
tables
to foresee all the possible situations in a company.  950 (Regions)
 951 (Airport/Seaport Intrastat)
The region is specified in the 950 miscellaneous table (Regions) and

the airport or the seaport is specified in the 951 miscellaneous table
(Airport/Seaport Intrastat).
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Related functions
The P-INTRASTAT report:  FUNDEBPOR (Intrastat POR
file)
To export the text file, you need to enter: Company, Flow, and Date .
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Cash VAT
Description
The DL 71/2013 has amended tax law in Portugal and introduced a new
concept for the VAT declaration. Collecting and deducing the VAT based on the
date of the invoices is no longer used. Now you are required to do so upon
receiving payment from your customers.
It is not expected that any Sage ERP X3 customer will comply with this regime,
but we can handle companies in business with customers who comply with the
VAT cash regime.
Cash VAT means that the VAT is declared only when receiving payment. If a
company complies with the cash VAT regime, this regime must apply to both
suppliers and customers. Because we do not foresee this regime for Sage ERP
X3 customers, we can manage this at the payment level (receipts in this case).
X3 customer X3 customer
Normal regime VAT Cash regime
1. Invoice issue
Declaration of VAT calculated

VAT to collect but not
deduced
2. Payment
3. Receipt
VAT deduced,
included in the
purchase
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SAFT communication
The receipt communication sent by the company to the government is applied
only to customers under VAT cash regime.
Setup
In the Customers function (GESBPC), in the Financial tab, the Cash VAT Related functions
block has been added. This block includes the following fields:
 Tax rule (Cash VAT), set with the value ‘Yes’ or the value ‘No’
 VAT start date
 VAT end date
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Relevant transactional data
Standard procedure
The invoice is not
under VAT cash
regime
Picking
due dates
in GESPAY
The invoice is
submitted to VAT
cash regime  New table (PAYVAT)
to update
New process  New controls:
- GESPAY
- IMPAYE

Related functions
 Payments function (GESPAY)  GESPAY (Payments)
 IMPAYE (Doutbtful receipt
 The payment sign has to be a ‘Revenue’ ( [F:PYH]SNS=2) and
entry)
the allocation on the lines must be linked to a customer or supplier
invoice ([F:PYD]VCRNUM<>””).
 Each time the record is created or modified, the record in the new
table is created and updated with the status: ‘Entered’.
 You can not modify a record if the status has been

communicated.
If you try to modify it, the following message is displayed:
Impossible to update. You have to delete and create a new one.
 Each time a record is deleted, regardless the actual status

(‘Entered’ or ‘Communicated’), the new status will be reversed
and it will be communicated again.
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 P-RECIBO report
The report P-RECIBO is mandatory for customers under VAT cash regime.
Therefore, you must deliver this document to customers each time they
process a payment. With this document, the customers can collect the VAT
in their declaration to the government.
 Doutbtful receipt entry function (IMPAYE)
 Each time a payment (receipt) is reversed, the new table must be

updated with the reversal date.
 If the payment has already been communicated, this record must

be updated with the ‘Reversed’ status so that it can be
communicated again.
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Process on the SAFT:
 Exported when the status is equal to ‘Entered’ and ‘Reversed’.
 Imported with the status ‘Communicated’.
Payment status
Entered
Status updated to
‘Communicated’
Reversed
SAFT
Functions excluded from the process

Related functions
 Automatic payment generation function (PAYPROPAL)  PAYPROPAL (Automatic
payment generation)
Customers using the cash VAT regime are excluded from this functionality.
If you generate receipts from cash VAT customers, you must create them in the  BPOINET (BP net settlement)
Payments function (GESPAY).
 BP net settlement function (BPOINET)

Customers using the cash VAT regime are excluded from this functionality.
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Electronic signature and software

certification
Description
As of 2011 January 1st, it is a legal obligation in Portugal to digitally sign Related Parameter(s)
customer invoices and have the ability to generate an audit file that follows the
SAF-T PT standard. Standard Audit File - Tax (SAF-T) is a standard for audit
 PORDKS (Electronic
purposes established by the OECD (Organization for Economic Co-operation signature Portugal)
and Development). SAF-T PT is the Portuguese version of the SAF-T standard.
Several laws were issued by the government with a big impact on the regulation
of software behavior with several specificities. The contents of these
specificities derive from laws 197/2012, 198/2012, 160/2013, 161/2013 and law
22-A/2012 from 24/January regarding mandatory requirements for
January/2013. The purpose is to ensure X3 compliance with software
certification.
rd
According to law 363/2010, from June the 23 , any software needs to be
certified by the government before it can be sold.
One of the requirements to obtain this certification is to generate a digital
signature for all the logistics documents issued to the customers and suppliers.
This electronic signature is based on the RSA asymmetric cipher algorithm
which contains a private key provided by the software company and a public
key provided to the government
Generally speaking, the following document types need to be digitally signed:
 Invoices
 Deliveries
 Returns (sales and purchase)
 Any other document that can serve as a transport document
(accompanying the materials). Are considered: intersite
transfers, subcontract transfers and subcontract returns.
The digital signature must guarantee that the following data is not changed
once the document is issued (validated):
 Creation date and time;
 Modification date and time
 Document amount
 Document number
Digitally signed documents cannot be deleted and for each document type it is
required to have a dedicated sequential number
The Java Bridge Server must be installed.
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Setup
Related functions
Setting up connection parameters and key
management
 GESDKJ (Connection
parameters)
Once the Java Bridge is installed, you need to complete the connection
parameters in order to make it work.
 GESDKK (Key Management)
The “SAFT-PT” code is mandatory.

In addition, you need to verify that the key version is properly created as
follows:
Setting up sequential numbers

The sequential numbers submitted for electronic signature need to have a
specific structure. Related functions
They need to be chronological numbers.  GESANM (Structure of the
They need to be set up so as to easily distinguish the serial number of the sequencial number)
sequential number (alphanumeric structure) from the sequential number itself
(numeric structure). These 2 parts must be divided by a slash (/):
Example of a correct structure:
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SAFT-PT Configuration
Definition(s)
The law mentioned above regarding certification also includes the obligation by SAF-T
the software to export the SAF-T.
Standard Audit File for Tax.
For additional information please click here.
This standard format comes with export rules and data that was not obvious in
the system before.
Setup
Related functions
Setting up all document types
 GESTSV (customer invoice
Additional fields were created to store information regarding these legal types)

requirements.
GESTPV (Supplier invoice
The fields below are common to all document types.
types)
 GESTSD (Delivery document
Temporary and final sequential numbers types)
These numbers are not available for the customer or supplier invoice types  GESTRE (Sales return
because it is the automatic journal that will determine the associated sequential document types)
numbers.
 GESTPN (Purchase returns
For the other document types, we are able to assign a temporary sequential document types)

number and a final sequential number. The reason is that sometimes, the same
sequential number is shared between documents and sometimes it is quite GESTSG (Miscellaneous
complicated to make these sequential numbers chronological. stock document types)
Under these circumstances, we are now able to separate the needs of the logic  GESTTN (Transport notes)
procedure and the needs of having electronic signatures based on
chronological sequences. The reason is that the digital signature is generated
only when the final sequence number has been assigned.
Record type
For the purpose of control measurements performed by the government and for
SAFT purposes as well, according to the law, we need to be able to distinguish
the source of the documents.
The possible sources are:
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This new local menu is available in all sets of document types and contains 4
possibilities:
1/ Normal
This is the default value and should be selected if none of the 3 values below is
applied.
2/ Manual document recovery.
Documents that were created manually on paper (because the system was not
operational for some reason) and were reintroduced later in the system.
3/ Backup document recovery
Documents that were lost because of an incomplete backup (as an example,
we had to use a backup from yesterday and we lost all documents that we had
already managed today) and we need to reenter them in the system.
4/ External document
Documents originally created in third party software and then entered in our
software (and X3 does not need to generate the digital signature).
For manual document recovery and backup document recovery types, the
user will also have to enter the original document number. For that purpose,
there is one field at document level (ORIDOCNUM for invoices, MANDOC for
the other document types).
Setting up the customer document types

Related functions
SAF-T document type
 GESTPV (Supplier invoice
A new field called SAF-T document type is available in order to distinguish types)
between the various document types allowed:
 Invoice
 Simplified invoice*
 Debit note
 Credit note
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* A simplified invoice is an invoice that can be issued with far less information
than a normal invoice. For example, the information on the customer, their fiscal
number and address is no longer mandatory on these document types.
On the other hand, the possibility to issue such a document type is quite limited
and depends on the following rules, knowing that this can only be applied to
customers based in Portugal (EECNUM starts with “PT”).
The rules are the following:
 If the company is a retail company ([F:CPY]ACTTYP) and the

customer is a final consumer ([F:BPC]LEGETT=2) and the invoice
amount without VAT is less than 1000 €.
 If there is at least one of the invoice lines where the product is a

service, the limit of the amount of the invoice without VAT drops to
100 €
To control these values and any company’s main business, the “legal data”
function available in the company file contains the following fields: Related functions
 GESCPY (Company)
Self-invoice
A new field called Self invoice is also available to define if the current
document type refers or not to an auto-invoice.
If this flag is set to 2, these document types will not be exported to SAFT.
A self-invoice is an invoice whereby the customer sends the invoice to
themselves. In this case, we need to internally enter the document whose digital
signature was generated by the customer. The communication process handles
this situation differently.
Number of days for next invoice

The goal of the Number of days for next invoice field is to limit and control
errors made by the users when entering the document date. Once the
sequential number of the documents is chronological, if a user creates an
invoice with the wrong date, this will be a problem since the process cannot be
reversed. So, if the user tries to create a document (invoice) with a date later
than Date$+ number of days, the system will generate a warning message.
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Setting up the supplier document types Related functions

SAF-T document type  GESTPV (Supplier invoice
A new field called SAF-T document type is available in order to distinguish types)
between the various document types allowed:
 Invoice
 Simplified invoice
 Debit note
 Credit note
Self-invoice
A self-invoice means that we are acting for the supplier who has the obligation
to create an invoice. So instead of the supplier, X3 will create the invoice for
them (on purchase side). Because the supplier did not create the invoice, there
are 2 options for SAF-T:
1/ The file is directly delivered to the government with these invoices.
2/ The file is directly delivered to the supplier and they communicate it
to the government.
The main rules are quite similar to GESTSV.
When we generate a self-billing invoice, it is mandatory to have a unique
sequence number by supplier. For that purpose, the complement used for the
sequence number is set in a dedicated field in the supplier file, in the
“Management” tab
The sequence number must contain the complement in the structure. For
example:
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Setting up the product and product category types

Related functions

Additional fields were created to store information regarding these legal data.
GESITM (Products)
There are 4 possibilities but it will only be possible to select the following:
 None
 GESITG (Products category)
 Product
 Service
 Others (Fixed asset included)
This will define the product type once SAFT is issued.
Setting up VAT exemption reasons Related functions

All VAT tax codes linked to a VAT exemption must be associated with an
exemption reason available via the “Legal data” button.  GESTVT (Tax rates);
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Setting up the company responsible for the fiscal

communication Related functions
There are some companies which use their own resources to generate the  GESCPY (Company);
whole invoice process, and all the required documents, in the name of other
companies. In this situation, there are specific data in the SAFT file that need to
be exported and are associated with the details of the company which provides
that service.
For that purpose, there is an additional field in the “Legal data” button available
in the company file to specify which company is providing that service:

Related functions
Posting documents
 GESSST – Subcontracting
transferences;
Once a document is electronically signed, it cannot be modified, mainly the
fields contributing to the signature (mentioned above).  GESSTR - Subcontracting
returns;
The digital signature is usually performed during the “posting” phase for the
functions which are already fitted with this button.  GESSCS – Stock changes
Other functions were modified in order to integrate an additional button enabling  GESSIS - Inter-site
the user to enable the document blocking control. transferences;
Therefore, concerning the intersite transfers, subcontracting transfers,
subcontracting returns and stock changes, if the KPO activity code is active and
the PORDKS general parameter is active, a new “Signature” button is enabled:
Related functions
 GESTPN (Purchase returns
This will generate the digital signature and prevent the user from modifying any document types)
element on the current record.
Concerning the purchase returns document types, the button “Validation” is

enabled.
Related functions
Reversing entry journals  GESGAS (Entry jounals)
The reversal of a document digitally signed with a entry journal in general
ledger is not allowed by the Portuguese law.
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The main reason is linked to the sequential numbers: all documents with a
document type requiring a digital signature must be consistent with the
sequential numbers and all documents must be signed (which will not happen
by reversing an entry journal).
The “reversal” menu options and the “Reversal date” field will be disabled in the
case of reversing entry journals.
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SAFT Generation
Setup
Related parameters
Before extracting the SAFT file for the first time, it is mandatory to set up the  SAFTPRIRN (Net price
transaction origin by tax code. rounding)
 PORPYR (Local pyramid)
 SAFTACCRET(Root account
for threshold tax)
 LEDTYPS – Ledger type
Related functions
 GESVCL (Tax classification)
For each tax level, the origin of the transaction needs to be defined as being
either Mainland, Azores or Madeira. For each tax level, the tax code level needs
to be defined for SAFT purposes.

Related functions
A dedicated function will enable the generation of the Xml file.  FUNSAFTEXT (SAF-T
extraction)
In this function – SAF-T extraction – the type of SAFT to be exported can be
selected:
 SAT-T PT Integrated – The file is only extracted when requested

by the government. It also include common tables, invoices and
general ledger
 SAT-T PT Invoicing – The file is extracted when requested by the

government. It only includes invoices
 SAT-T PT Accounting – The file is extracted when requested by

the government. It only includes the general ledger
 SAT-T PT Self-billing – The file includes purchase auto-invoices

when requested by the supplier or the government
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 SAT-T PT AT communication– The file is communicated every

month with the invoices of the previous month (the product table
is not exported)
 SAT-T PT Self-billing AT – The file is communicated every month

with the auto-invoices from the previous period (the product table
is not exported)
 SAT-T PT Shipping documents AT – This type is used to

communicate in advance the transport that will occur (please see
information below)
In addition, the supplier filter will only be enabled if the SAFT type is associated
with the supplier auto-invoice (Self-billing and self-billing AT)
The site and document fields are only applied if the communication relates to
transport notes (please see information below)
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Law 50001
Description
These features derive from law 50.0001/2013 and are related to the continuous
compliance with software certification compliance.
This law has been revoked by law 8632/2014. Only those requirements updated
and considered as being mandatory are described below and implemented in
the software.
Prerequisites
Except for the control of the credit note amount, all features are linked to the
KPO activity code.
Default “final consumer” (LEGETT) and fiscal

number mandatory (EECNUM)
With the new concept of simplified invoice type, the definition of a business Related functions
partner which is a final consumer became very important.
In order to limit entering incorrect data, the LEGETT field from the customer
table is defaulted according to the following rules:
 If the fiscal number is “PT123456789” or “PT999999990” (these are
invalid fiscal numbers used by the government to define entities that
are not submitted to VAT).
 The Business Partner is Portuguese (country = PT).
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On the other hand, it is not possible to leave the EECNUM field blank if the
business partner is Portuguese (Country =”PT”).
Modification of the business partner’s fiscal number

Related functions
If documents have already been issued for a given customer, the fiscal number  GESBPC (Customers)
(EECNUM) can no longer be changed.
So, if a given Business Partner has:
 customer invoices, shipping notes or sales returns (with a posting date
later than 2012, the date of the SAFT law), and
 the country of origin is Portugal,
then, the fiscal number (stored in the EECNUM field) can no longer be
changed.
The control is performed in the LASTCUSMVT table. For a given customer,

and for records from a Portuguese company, if the IFFTYP field displays the
values 7, 8, 9 or 10, X3 considers that transactions already take place with this
customer and therefore it will not be possible to modify this customer’s fiscal
number.
Modification of the product description

If there are documents issued for a given product code, the descriptions can no Related functions
longer be modified. This impacts ITMDES1, ITMDES2 and ITMDES3 from the
ITMMASTER table.
 GESITM (Products)
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This control is performed for all the digitally signed documents (SINVOICED,
SDELIVERYD, SRETURND, SCHGD, PINVOICED and PRETURND), where
the company legislation is POR and the document date is later than 2012.
For all the products that are included in the transactions described in the
paragraph above, it will not be possible to change the product descriptions
Sales credit notes

The law 50001 introduced 2 (two) different requirements regarding credit notes: Related functions
1/ A credit note amount cannot be larger than the original invoice.  GESSIH (Sales invoice)
2/ A credit note must be linked to an original document or an application  GESBIC (AP/AR invoices)
period must be specified.
1/ Credit note amount versus invoice amount

Related parameters
According to the Portuguese legislation, it is not possible to issue a credit note
linked to an invoice of a smaller amount. Therefore, the CTLCRENOT  CTLCRENOT (Credit memo
parameter must be set with a “blocking” control. invoice control)
Generically speaking, the control is based on the following rules:  CRENOTTHR (Control
 When a credit line impacts an invoice line, the system will control that Threshold)
the sum of all the credit note lines linked to this invoice line will not be
larger than the invoice line amount or quantity.
 The sum of all the credit note lines linked to an invoice cannot be larger
than the global invoice amount.
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2/ Credit note not linked to an original document => the date range for the
credit note must be entered.
If the credit note is not linked to an original document, the credit note period
fields must be entered.
This control is set once an attempt is made to post the credit note.
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Transport notes
Description
There are some situations where companies need to transfer products from one Related functions
place to another (using public ways). Yet, these products are not part of the
normal distribution flow (example of a broken PC that needs to be delivered to
 GESTTN (transport notes
the maintenance company). types)
A new function – Transport note – is available for products with no impact on  GESTNH (transport note)
the core business. So, generically speaking, the features related with this
function are as follows:
 FUNCFMTNH (transport note
validation)
 There is no link with an existing document.
 There is no invoice generation from transport notes.
 No credit control and credit updates apply for this function.
 No stock management: the products can be managed in stock but it will no
generate any stock movement for transport notes.
 No control on stock availability will be run even if there is no stock for a
product managed in stock.
 There is no accounting interface.
 No picking from the left list. A transport note is directly created with no
allocation to orders, shortages, etc. Only direct transport notes are possible.
 There is no return management for transport notes.
But:
 It is possible to select a Business Partner, whether it is a customer or a
supplier.
The TRSNE or KPO activity codes must be active in order to set up the
TRSNE activity code which is the one that supports all these features.
The transport note validation can be:
 A single validation by clicking the “Validation” button (function

GESTNH).
 A mass validation (FUNCFMTNH function) where filters can be

entered.
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Transport communication
Description
All the products shipped by any company, irrespective of the reason why they Related parameters
are being shipped, need to be digitally signed and communicated to the
government in advance in order to have an authorization code to proceed with
 TSTCOMAT – AT test mode
the transport.  USRCOMAT – AT user
This is supported by the legal compliance with the law 197/2012, 198/2012,
160/2013 and 161/2013 regarding mandatory requirements for January/2013.
 AUTCOMAT – Automatic
sending.
In order to comply with the law for all these communications, the following fields
were added to the functions:
 ARVDATAUT – Autom.
Arrival date
 Departure date  DBCOMAT – AT debug

mode.
Arrival date
 Departure hour
 Arrival hour
 Truck license plate
 Trailer license plate
 Global document checkbox (to identify a global document)
 Global document number (Please see FAQ 1);
 Date of the Global document
 Manual document (Please see FAQ 2)
 Transport code (cannot be updated) (Please see FAQ 3)
These fields are located according in various functions according to the context:
 GESTNH, GESSDH, GESSRH functions

“Add. info” tab:
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 GESPNH function
“Add. info” button
 GESSIS, GESSST, GESSTR functions

“Communication/Sending” menu
50/54
 GESSRL and GESSRS functions

“Management” tab
After being digitally signed, the transport notes need to be communicated to the
government so that the products can be transported.

The transport communication can be achieved using Web services or SAF-T.
Communication process using SAF-T Related functions

This communication can be a mass process where filtering criteria can be  FUNSAFTEXT (SAF-T
applied to adapt the record to the intended communication. extraction)
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If the user chooses this communication method (SAF-T), it means the

government will return the file with the assigned transport codes for the records
the user had previously sent.
Therefore, these codes need to be imported using these functions:
Related functions
 FUNIMPCDTSA (Import SAF-T
transport code)
Communication)
Communication process using Web services

Related functions
Each function used to generate a product transportation (the ones mentioned
above), has a dedicated button in order to communicate via Web services:  FUNTRNDOC (Transport
communication to AT)
Communication)
This communication can be a mass process where filtering criteria can be

applied to adapt the record to the intended communication.
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Another function is available to the user for the management of transport Related functions
documents which have been communicated and which need to be
communicated (CONSTDC).  CONSTDC (Transport doc.
After applying the filters and clicking Search, the records will be loaded to the communication)
screen below. Communication)
Besides inquiring the transport codes and the communication status, it is also
possible to perform the communication by:
 Selecting the records by clicking on the first column “Send marked”.
 Right-clicking on the line and selecting “Send document”.
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FAQ
What is a global document?
This new law introduced a new concept in the transport of goods: the situation
of a transport, at delivery time, for a final costumer(s) which is not known.
A global document relates to a transport that will be performed for a customer
that is unknown at the time of departure.
Example:
A company sells bread and cakes and delivers them to the customer’s
site. When the truck leaves the company, it carries 1.000 units of bread but at
this point, we do not know how many quantities will be sold to each customer:
Once the actually purchased quantities are delivered to each customer, the
detail/normal shipping note is created and it must be linked to the global
document.
What is a manual document?

A contingency plan needs to be in place in case the IT system does not work for
some reason. It means that the transport will not be done in the system and a
paper document will be used instead. On such situations, we need to
communicate the paper document number later along with the system internal
number.
This communication will not be achieved with X3. It needs to be done directly in
the AT portal.
What is the transport code?

The AT communication field is used to store the internal code returned by the
government. Under normal conditions, this code is returned by the government
using Web services. On the other hand, if the transport code was
communicated on paper or, if, for any reason, this code was not returned by a
normal way but was communicated on the phone, it must be entered manually.
No product can be transported via public way without this code.
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How To Guide: Portuguese Legislation

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How To Guide: Portuguese Legislation

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How to guide – Portuguese legislation

BEFORE YOU BEGIN .................................................................................................................. 2

Technical prerequisites ............................................................................................................................ 2

POR VAT ........................................................................................................................................... 3

Relevant transactional data ..................................................................................................................... 7

Generating the VAT declaration ............................................................................................................. 8

Managing the VAT declaration ................................................................................................................ 8

CASH FLOW .................................................................................................................................. 10

Previous recommendations before execution ................................................................................... 11

Data extraction ......................................................................................................................................... 12

P-CASHFLO report .................................................................................................................................. 13

CAPITAL FLOW REPORT ........................................................................................................ 14

Process in Sage ERP X3 ........................................................................................................................ 15

Process in Sage ERP X3 ........................................................................................................................ 22

NUMBER OF DOCUMENT COPIES ...................................................................................... 23

Process in Sage ERP X3 ........................................................................................................................ 26

CASH VAT ...................................................................................................................................... 27

Relevant transactional data ................................................................................................................... 29

Process in Sage ERP X3 ........................................................................................................................ 29

Functions excluded from the process ................................................................................................. 31

ELECTRONIC SIGNATURE AND SOFTWARE CERTIFICATION ............................. 32

SAFT-PT CONFIGURATION .................................................................................................... 35

Process in Sage ERP X3 ........................................................................................................................ 40

SAFT GENERATION .................................................................................................................. 42

Process in Sage ERP X3 ........................................................................................................................ 42

LAW 50001 ..................................................................................................................................... 44

Default “final consumer” (LEGETT) and fiscal number mandatory

Modification of the business partner’s fiscal number ...................................................................... 45

Modification of the product description .............................................................................................. 45

Sales credit notes .................................................................................................................................... 46

TRANSPORT NOTES ................................................................................................................. 48

TRANSPORT COMMUNICATION .......................................................................................... 49

Process in Sage ERP X3 ........................................................................................................................ 51

What is a global document? .................................................................................................................. 54

What is a manual document? ................................................................................................................ 54

What is the transport code? .................................................................................................................. 54

 VAT is charged on most goods and services provided in Portugal and

Before you begin

 Activate the PORVAT - VAT portuguese general parameter (LOC chapter,

Document for the annual VAT

Setting up VAT declaration fields Related functions

 To define a tax code for each declaration, select a type of declaration

2. Setting up declarations (DCLVATPOR1)

For periodic declarations, define the minimum amounts above which

For annual declarations:

 Under CAP, define the minimum amounts above which transactions

Relevant transactional data

Invoice type = Credit note

Invoice type = Debit note

VAT regularization in the Supplier invoices (Purchasing and AR)

Invoice type = Credit note Field reason for

Conditions : Invoice type = Debit note

Field 40: used in the Fiscal Authorities software to store VAT

Generating the VAT declaration

Managing the VAT declaration

To check your data, run the following reports:

Modify existing calculations at your own risk.

This requirement is defined on IAS 7 and NCRF 2 (Portuguese IAS

 By account: Select the Rate var process check box. When an

 Original accounts: Accounts configuration follow the same setup rules as

Previous recommendations before execution

 Click Calculate to display the data.

Capital flow report