General

The Portuguese Intrastat report can either be printed as a report that includes export and import transactions, or can be created as a file. The report is meant to be an aid when checking the content of the file or when filling in the official forms. The file is created according to the CSV standards and can be sent directly to the authorities. One file can contain both export and import information.

Reporting is completely performed for a reporting period at a single occasion. Changes or additions to a period already reported have to be made on paper using the official forms.

Intrastat Direction (FLUXO): Arrivals or Dispatches INTRA-CH, INTRA-EX

Period of the file (PERIODO): Year and month in YYYYMM format

Tax ID of the Company (NIF): The company tax number used for Intrastat is retrieved from the company basic data

Customs Statistics No/Comodity Code (NC): The commodity code refers to the eight-digit code according to the combined nomenclature (CN8).

Opposite Country (PAIS): The opposite country refers to the country of dispatch in the case of an import report, or the country of destination in the case of an export report.

Country of Origin (PORIGEN): The country of origin is required for the import report.

Region (REGIAO): The Portuguese region of destination that corresponds to the dispatch has to be stated. This information is retrieved from the State field for the delivery recipient entered for the chosen site.

Delivery Term (CODENT): The following values are the possible delivery terms: EXW, FCA, FAS, FOB, CFR, CIF, CPT, CIP, DAF, DES, DEQ, DDU, DAT, DAP and DDP. All other values will be reported as XXX.

Nature of Transaction (NATTRA): The nature of transaction refers to the kind of goods transfer.

Mode of Transport (MODTRA): The mode of transport states the means of transport involved.

Region Port (AERPOR): The corresponding airport/ port for reloading the goods when delivered by air (Mode of Transport code 4) or sea transport (Mode of Transport code 1) has to be stated according to the coded list available from the Portuguese authorities.

Net Weight (MASSA): The net weight is calculated by multiplying the net unit weight to quantity. Rounded to three decimals and no thousand separators included.

Alternative Qty. (UNSUP): The alternative quantity is calculated by multiplying the Intrastat alternative quantity to quantity. Rounded to an integer value and no thousand separators included.

Invoiced Value (VALFAC): The invoiced value is calculated by multiplying the invoiced price per unit to quantity. If invoiced price per unit has no value, the order price per unit will be used. Expressed in EUR. Rounded to an integer value and no thousand separators included.

Statistical Value (VALEST): The statistical value is calculated as the sum of invoiced price per unit, invoiced add cost amount per unit plus charge amount per unit, and invoiced charge amount per unit multiplied to quantity times currency rate. If invoiced price per unit has no value, the order price per unit will be used. If invoiced add cost amount per unit has no value, the add cost amount per unit will be used. Expressed in EUR. Rounded to an integer value and no thousand separators included.